Thursday, March 03, 2022
Ross Law

Bermuda back on EU grey list

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Bermuda has been temporarily added to the European Council's Grey List after a...
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Thursday, October 22, 2020
Lauren Ingram

Beps could increase global tax by $80bn a year

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The OECD has released a economic impact analysis on the proposed Beps...
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Thursday, February 27, 2020
Lauren Ingram

Industry disappointed by OECD Beps guidance

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Industry experts have said they are disappointed by the recently announced Organisation...
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Thursday, February 13, 2020
Lauren Ingram

OECD releases Beps guidelines on transfer pricing

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The Organisation for Economic Cooperation and Development (OECD) has issued its first...
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Friday, September 06, 2019
Fraser Irving

OECD: Beps measures being implemented ‘rapidly’

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The Organisation for Economic Co-operation and Development (OECD) has provided an update...
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Friday, July 26, 2019
Fraser Irving

BVI Finance ‘welcomes’ OECD tax announcement

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BVI Finance said it was “pleased” the islands met the OECD’s requirements...
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Monday, July 01, 2019
Fraser Irving

OECD: Beps measures a ‘great success’, but more progress needed

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The implementation of tax transparency and Beps measures has been successful so...
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Wednesday, April 10, 2019
Fraser Irving

OECD approves and ratifies three more jurisdictions

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Luxembourg, the Netherlands and Georgia are the latest countries to accept and...
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Thursday, February 07, 2019
Fraser Irving

Anguilla releases economic substance requirements

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The government of Anguilla has released its economic substance requirements as it...
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Wednesday, December 19, 2018
Fraser Irving

OECD scrutiny could trigger uptick in ‘rent-a-captive’ structures

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The captive insurance industry has been looking at a number of ways...
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Wednesday, December 19, 2018
Fraser Irving

OECD scrutiny could trigger uptick in ‘rent-a-captive’ structures

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The captive insurance industry has been looking at a number of ways...
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Wednesday, November 21, 2018
Fraser Irving

Authorities should ‘reach out’ to understand captives’ Beps role

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Tax authorities should “reach out” to captive managers if they want to...
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Tuesday, November 20, 2018
Fraser Irving

Barbados replaces Exempt Insurance Act and alters tax regime for captives

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Captives domiciled in Barbados will now be zero taxed and pay a...
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Friday, September 28, 2018
Richard Cutcher

Captive Review October Edition

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Our European readers may be forgiven for thinking all captive news centres...
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Wednesday, September 26, 2018
Captive Review

Progress made, but OECD still misunderstands captives

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The captive industry has provided a measured response to the Organisation for...
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Wednesday, September 19, 2018
Captive Review

Tax authorities already have tools to challenge captives – Praveen Sharma

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The OECD should not add an unnecessary layer of administrative complexity for...
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Thursday, September 13, 2018
Richard Cutcher

Beps creating more need for clear guidance on IIPs – Guenter Droese

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Guenter Droese, executive director of the European Captive Insurance and Reinsurance Owners’...
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Friday, September 07, 2018
Richard Cutcher

FERMA calls on OECD to provide “legal certainty” for captives

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The Federation of European Risk Management Associations (FERMA) has published the comments...
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Monday, August 20, 2018
Captive Review

BEPS Paper Poses More Questions Than Answers

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Stephen Brown, a partner at Mazars, leading its Financial Services Tax team...
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Friday, July 06, 2018
Richard Cutcher

Industry provides mixed response to OECD transfer pricing paper

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The Organisation for Economic Co-operation and Development has made progress on its...
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Tuesday, July 03, 2018
Richard Cutcher

OECD publishes Beps draft on transfer pricing

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The Organisation for Economic Co-operation and Development’s (OECD) long awaited discussion paper...
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Tuesday, April 17, 2018
Richard Cutcher

Quota share agreements could tackle Beps transfer pricing fears

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Captive insurers are being encouraged to enter into arm’s length quota share...
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Thursday, March 29, 2018
Richard Cutcher

New Luxembourg, France double tax treaty reinforces Beps measures

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France and Luxembourg have agreed a new double tax treaty that is...
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Thursday, November 02, 2017
Richard Cutcher

European captive owners battling with home domicile decisions

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External and internal pressures are forcing large European corporates to consider whether...
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Friday, August 11, 2017
Richard Cutcher

UK tax case carries Beps implications for captives

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International insurance groups and offshore captive owners should study the outcome of...
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Tuesday, July 25, 2017
Richard Cutcher

Isle of Man and Malta sign CbC reporting agreements with IRS

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The Isle of Man and Malta have joined Guernsey and Ireland as...
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Monday, July 24, 2017
Captive Review

What does a good captive look like?

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FERMA published an extensive Beps document in June designed to help Europe’s...
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Friday, July 21, 2017
Richard Cutcher

OECD provides guidance on intra-jurisdiction reporting

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The Organisation for Economic Co-operation and Development (OECD) has added further guidance...
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Tuesday, June 20, 2017
Richard Cutcher

EY appoints HMRC veteran to help tackle Beps

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EY has boosted its London-based expertise concerning the OECD’s Base Erosion and...
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Tuesday, June 20, 2017
Richard Cutcher

FERMA proposes captive guidance to OECD and national tax authorities

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The Federation of European Risk Management Associations (FERMA) has proposed a series...
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Thursday, June 15, 2017
Richard Cutcher

It is not our goal to demonise captives – OECD

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Draft guidelines for transfer pricing in the Organisation for Economic Co-operation and...
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Thursday, June 08, 2017
Richard Cutcher

76 jurisdictions support OECD’s multilateral convention on Beps

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An “innovative multilateral convention” has been signed or supported by 76 countries...
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Wednesday, May 17, 2017
Richard Cutcher

Owners beginning to executive their Beps plans – Anup Seth

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Captive owners, particularly those from Europe, are beginning to act on the...
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Tuesday, May 09, 2017
Richard Cutcher

New beneficial ownership regime nears in Cayman

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The new beneficial ownership regime in the Cayman Islands will come into...
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Friday, May 05, 2017
Richard Cutcher

OECD announces “wave of activations” for country-by-country reporting

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The Organisation for Economic Co-operation and Development (OECD) has provided an update...
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Thursday, April 27, 2017
Richard Cutcher

Solvency II equivalence beneficial to Bermuda’s captive market – Jeremy Cox

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One year on from achieving Solvency II equivalence Jeremy Cox, CEO of...
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Thursday, April 13, 2017
Richard Cutcher

Tax authorities to be given more captive intel

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The Country-by-Country Reporting (CBCR) prompted by the Organisation for Economic Co-operation and...
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Wednesday, April 12, 2017
Captive Review

Beps – Where Are We Now?

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Beps remains front and centre on the captive radar, particularly in Europe.  Stephen...
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Monday, March 06, 2017
Richard Cutcher

Beps pushes PCCs down the agenda in Luxembourg

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The Commissariat aux Assurances in Luxembourg is prioritising its response to the...
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Tuesday, February 28, 2017
Richard Cutcher

ECIROA has ‘constructive, technical’ meeting with OECD

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Representatives from the European Captive Insurance and Reinsurance Owners’ Association (ECIROA) met...
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Friday, January 20, 2017
Richard Cutcher

Singapore’s Beps response a positive step – Aon

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Singapore’s move to withdraw its tax exemption for captives and bring it...
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Friday, January 20, 2017
Captive Review

Position of Strength

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Captives domiciled all over the world will need to evaluate their operations...
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Tuesday, December 13, 2016
Richard Cutcher

FERMA meeting with OECD just the start – Carl Leeman

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Carl Leeman, chairman of the Working Group on Captives for the Federation...
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Tuesday, December 13, 2016
Richard Cutcher

Year in Review: David Lewis

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As 2016 draws to a close, Captive Review has asked a number...
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Monday, November 14, 2016
Richard Cutcher

Sophisticated captive owners and Solvency II reaction impresses ECF delegation

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Delegates at the 2016 European Captive Forum found the captive insurance industry...
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Tuesday, November 08, 2016
Richard Cutcher

Beps and global programme compliance uniting captive associations – ECF

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Captive insurance association leaders believe working in collaboration, whilst recognising “who has...
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Wednesday, November 02, 2016
Richard Cutcher

Looking ahead to ECF 2016

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The 2016 European Captive Forum is less than one week away and...
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Tuesday, November 01, 2016
Richard Cutcher

News Analysis: EY Aims to Provide Industry Voice on BEPS

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EY is building a working group to lobby the OECD and ensure...
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Tuesday, November 01, 2016
Richard Cutcher

European captives surviving soft market pressures – A.M. Best

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There are multiple challenges ahead for the European captive industry, but established...
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Tuesday, October 11, 2016
Richard Cutcher

French tax authorities expected to take closer look at captives

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Tax audits of large multinationals by the French tax authorities are expected...
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Wednesday, October 05, 2016
Richard Cutcher

Exclusive: EY building working group to engage OECD on Beps

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EY, the multinational professional services firm, is recruiting industry leaders and experts...
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Thursday, September 08, 2016
Richard Cutcher

FERMA weighs in on Beps debate by publishing position paper

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The Federation of European Risk Management Associations (FERMA) has made a vigorous...
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Tuesday, August 30, 2016
Richard Cutcher

Is the OECD interested in understanding captives? – Guenter Droese

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Guenter Droese, of the European Captive Insurance and Reinsurance Owners` Association (ECIROA),...
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Monday, August 08, 2016
Richard Cutcher

Captive associations worldwide need to fight against Beps – ECIROA

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Udo Kappes, chairman of the European Captive Insurance and Reinsurance Owner`s Association...
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Monday, August 01, 2016
Richard Cutcher

Industry must make captive case as Beps project marches on – Fabrice Frère

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Fabrice Frère, managing director of Aon Risk Solutions in Luxembourg, has called...
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Thursday, May 19, 2016
Richard Cutcher

Captive Review June Edition

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The theme of this June edition of Captive Review is most certainly...
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Wednesday, May 11, 2016
Richard Cutcher

Beps is not a box ticking exercise – Fabrice Frère

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Captive owners must realise that satisfying the Organisation for Economic Co-operation and...
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Thursday, April 07, 2016
Richard Cutcher

Panama Papers an early challenge to UK’s new transparency law

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The United Kingdom’s Small Business, Enterprise and Employment Act 2015 (SBEE) came...
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Monday, April 04, 2016
Richard Cutcher

Guernsey well prepared for BEPS scrutiny – Dominic Wheatley

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The well-developed and skilled insurance industry in Guernsey means the jurisdiction is...
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Thursday, February 04, 2016
Captive Review

How will BEPS affect captive insurance in the US?

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No longer can America’s captive industry focus solely on compliance with the...
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Thursday, January 28, 2016
Richard Cutcher

EU cites offshore reinsurance arrangements in latest anti-BEPS measures

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The European Union (EU) looks set to increase its scrutiny of multinationals’...
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Friday, December 04, 2015
Richard Cutcher

Free Webinar: BEPS could produce a “wild west” tax approach to captives

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Tax authorities around the world could take a “cowboy” attitude towards captive...
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Tuesday, October 27, 2015
Richard Cutcher

Transfer pricing and recharacterisation key BEPS concerns for captives

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Multinational corporations and tax experts should be watching on with great interest...
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Tuesday, October 13, 2015
Richard Cutcher

BEPS cannot be ignored and will impact domiciles – Ian Kilpatrick

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Captive jurisdictions, both onshore and offshore, need to wake up to the...
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Wednesday, October 07, 2015
Richard Cutcher

Captives face BEPS challenge from tax authorities

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The Organisation for Economic Co-operation and Development (OECD) published its final package...
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Features
Q&A: Big Ticket’s Ken Fraser and Rob Bartlett
Fresh from winning Insurtech Solution of the Year at the Captive Review US Awards earlier...
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Growth opportunities for PCCs and PCC cells in the UK and Europe
Michael Whitfield of Atlas Insurance PCC explains how, after the disruption caused by Brexit, the...
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North Carolina: A leader in cell captives
Lori Gorman of the North Carolina Department of Insurance answers Captive Review’s questions about the...
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831(b) Institute: IRS campaign against micro-captives threatens large captives
The IRS is biding its time by taking on micro-captives and will eventually refocus on...
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