Bermuda’s proposed corporate income tax explained and its effect on captives

Tax has been proposed to comply with the OECD’s minimum tax requirements...
MORE

Tax perceptions still a key problem for Caribbean domiciles

SRS Barbados’ Kirk Cyrus tells Captive Review how changing perceptions from the...
MORE

Cayman Islands submits opinion on Solvency II

The Cayman Islands has submitted an opinion to the Organisation for Economic...
MORE

Beps could increase global tax by $80bn a year

The OECD has released a economic impact analysis on the proposed Beps...
MORE

Industry disappointed by OECD Beps guidance

Industry experts have said they are disappointed by the recently announced Organisation...
MORE

OECD releases Beps guidelines on transfer pricing

The Organisation for Economic Cooperation and Development (OECD) has issued its first...
MORE

OECD: Beps measures being implemented ‘rapidly’

The Organisation for Economic Co-operation and Development (OECD) has provided an update...
MORE

BVI Finance ‘welcomes’ OECD tax announcement

BVI Finance said it was “pleased” the islands met the OECD’s requirements...
MORE

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

The implementation of tax transparency and Beps measures has been successful so...
MORE

IRS starts campaign to monitor arm’s length pricing

The Internal Revenue Service’s (IRS) large business and international division (LB&I) has...
MORE

OECD approves and ratifies three more jurisdictions

Luxembourg, the Netherlands and Georgia are the latest countries to accept and...
MORE

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

The captive insurance industry has been looking at a number of ways...
MORE

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

The captive insurance industry has been looking at a number of ways...
MORE

Barbados replaces Exempt Insurance Act and alters tax regime for captives

Captives domiciled in Barbados will now be zero taxed and pay a...
MORE

Captive Review October Edition

Our European readers may be forgiven for thinking all captive news centres...
MORE

Progress made, but OECD still misunderstands captives

The captive industry has provided a measured response to the Organisation for...
MORE

Tax authorities already have tools to challenge captives – Praveen Sharma

The OECD should not add an unnecessary layer of administrative complexity for...
MORE

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

The Federation of European Risk Management Associations (FERMA) has published the comments...
MORE

BEPS Paper Poses More Questions Than Answers

Stephen Brown, a partner at Mazars, leading its Financial Services Tax team...
MORE

Industry provides mixed response to OECD transfer pricing paper

The Organisation for Economic Co-operation and Development has made progress on its...
MORE

OECD publishes Beps draft on transfer pricing

The Organisation for Economic Co-operation and Development’s (OECD) long awaited discussion paper...
MORE

Quota share agreements could tackle Beps transfer pricing fears

Captive insurers are being encouraged to enter into arm’s length quota share...
MORE

Beneficial ownership rules come into force in Bermuda

Bermuda’s beneficial ownership register is now in operation bringing the jurisdiction further...
MORE

Ireland deemed ‘compliant’, Bermuda and Cayman Islands ‘largely compliant’ by Global Forum

The Global Forum on Transparency and Exchange of Information for Tax Purposes...
MORE

UK tax case carries Beps implications for captives

International insurance groups and offshore captive owners should study the outcome of...
MORE

Isle of Man and Malta sign CbC reporting agreements with IRS

The Isle of Man and Malta have joined Guernsey and Ireland as...
MORE

What does a good captive look like?

FERMA published an extensive Beps document in June designed to help Europe’s...
MORE

OECD provides guidance on intra-jurisdiction reporting

The Organisation for Economic Co-operation and Development (OECD) has added further guidance...
MORE

EY appoints HMRC veteran to help tackle Beps

EY has boosted its London-based expertise concerning the OECD’s Base Erosion and...
MORE

FERMA proposes captive guidance to OECD and national tax authorities

The Federation of European Risk Management Associations (FERMA) has proposed a series...
MORE

It is not our goal to demonise captives – OECD

Draft guidelines for transfer pricing in the Organisation for Economic Co-operation and...
MORE

76 jurisdictions support OECD’s multilateral convention on Beps

An “innovative multilateral convention” has been signed or supported by 76 countries...
MORE

Owners beginning to executive their Beps plans – Anup Seth

Captive owners, particularly those from Europe, are beginning to act on the...
MORE

New beneficial ownership regime nears in Cayman

The new beneficial ownership regime in the Cayman Islands will come into...
MORE

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

The Organisation for Economic Co-operation and Development (OECD) has provided an update...
MORE

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

One year on from achieving Solvency II equivalence Jeremy Cox, CEO of...
MORE

Tax authorities to be given more captive intel

The Country-by-Country Reporting (CBCR) prompted by the Organisation for Economic Co-operation and...
MORE

Beps – Where Are We Now?

Beps remains front and centre on the captive radar, particularly in Europe.  Stephen...
MORE

Beps pushes PCCs down the agenda in Luxembourg

The Commissariat aux Assurances in Luxembourg is prioritising its response to the...
MORE

ECIROA has ‘constructive, technical’ meeting with OECD

Representatives from the European Captive Insurance and Reinsurance Owners’ Association (ECIROA) met...
MORE

Singapore’s Beps response a positive step – Aon

Singapore’s move to withdraw its tax exemption for captives and bring it...
MORE

Exclusive: OECD to meet risk management associations at RIMS 2017

The risk management community appears to have made a breakthrough in its efforts...
MORE

FERMA meeting with OECD just the start – Carl Leeman

Carl Leeman, chairman of the Working Group on Captives for the Federation...
MORE

Year in Review: David Lewis

As 2016 draws to a close, Captive Review has asked a number...
MORE

Sophisticated captive owners and Solvency II reaction impresses ECF delegation

Delegates at the 2016 European Captive Forum found the captive insurance industry...
MORE

News Analysis: EY Aims to Provide Industry Voice on BEPS

EY is building a working group to lobby the OECD and ensure...
MORE

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

There are multiple challenges ahead for the European captive industry, but established...
MORE

French tax authorities expected to take closer look at captives

Tax audits of large multinationals by the French tax authorities are expected...
MORE

Exclusive: EY building working group to engage OECD on Beps

EY, the multinational professional services firm, is recruiting industry leaders and experts...
MORE

FERMA weighs in on Beps debate by publishing position paper

The Federation of European Risk Management Associations (FERMA) has made a vigorous...
MORE

Is the OECD interested in understanding captives? – Guenter Droese

Guenter Droese, of the European Captive Insurance and Reinsurance Owners` Association (ECIROA),...
MORE

Captive associations worldwide need to fight against Beps – ECIROA

Udo Kappes, chairman of the European Captive Insurance and Reinsurance Owner`s Association...
MORE

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

Fabrice Frère, managing director of Aon Risk Solutions in Luxembourg, has called...
MORE

Beps is not a box ticking exercise – Fabrice Frère

Captive owners must realise that satisfying the Organisation for Economic Co-operation and...
MORE

How will BEPS affect captive insurance in the US?

No longer can America’s captive industry focus solely on compliance with the...
MORE

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

Tax authorities around the world could take a “cowboy” attitude towards captive...
MORE

Transfer pricing and recharacterisation key BEPS concerns for captives

Multinational corporations and tax experts should be watching on with great interest...
MORE

BEPS cannot be ignored and will impact domiciles – Ian Kilpatrick

Captive jurisdictions, both onshore and offshore, need to wake up to the...
MORE

Captives face BEPS challenge from tax authorities

The Organisation for Economic Co-operation and Development (OECD) published its final package...
MORE

OECD backs Guernsey as a cooperative jurisdiction

Guernsey’s inclusion on a European Commission list of non-cooperative tax centres is...
MORE

Study: Easier to set up puppet company in US and Britain than a tax haven

Britain is one of the easiest places in the world to set...
MORE

UK asks ‘tax havens’ to sign convention

UK prime minister, David Cameron has requested for the senior ministers of...
MORE

OECD commends Cayman in latest review

The Organisation for Economic Co-operation and Development’s (OECD) latest Global Forum Peer...
MORE
Dale Sagen, vice-president and business development leader with QBE Accident & Health, on how captive...
MORE
Captive Review has featured hundreds of prevalent captive leaders over our 25 years of existence,...
MORE
As Captive Review celebrates its 25th year in 2024, outgoing Captive Review publisher Nick Morgan...
MORE
As Captive Review turns 25 this year, leaders from the industry share their thoughts on...
MORE