NC Governor signs tax-holiday deal for captives

North Carolina Governor Roy Cooper has signed into law Senate Bill 347,...
MORE

IRS targeting “abusive” microcaptives with 200 more attorneys

The Internal Revenue Service (IRS) has furthered its crackdown on "abusive" microcaptives...
MORE

Washington voters to decide on captive premium tax

The level of captive premium tax in Washington State will be determined...
MORE

Washington State captive bill passes, will become law

The much-contested new Washington State captive bill has passed the state's legislature...
MORE

Washington State captive bill would bring in $34.2m in tax revenue

The proposed Washington State captive bill would see the Washington State Office...
MORE

Washington State captive bill reveals new tax

Washington State has revealed the proposed amendments to its much-anticipated captive insurance...
MORE

Microcaptives offered stricter settlements by IRS

The Internal Revenue Service (IRS) has offered a second, stricter, settlement deal...
MORE

BREAKING: Washington State orders surveying of captives

Washington Insurance Commissioner Mike Kreidler has ordered a survey of captive insurers...
MORE

Captives: what you need to know this week

Welcome to another week in the captive world, and our new week...
MORE

Supreme Court to hear CIC Services IRS case

The United States Supreme Court has agreed to hear CIC Services' case...
MORE

Exclusive: Alabama branch captive legislation details

New legislation from Alabama looks to reinvent branch captives, opening up the...
MORE

Singapore captive tax benefits extended

Captive insurance tax concessions in Singapore have been extended for at least...
MORE

Connecticut introduces captive tax incentives

Connecticut Governor Ned Lamont has introduced new tax incentives for captives that...
MORE

20 Captive Myths

There are a number of myths about captive insurance, so we're bringing...
MORE

OECD: Beps measures being implemented ‘rapidly’

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

EY promotes two in captive insurance team

Ernst & Young (EY) has promoted two of its US captive insurance...
MORE

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

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

TMF: HMRC consultation should be taken with ‘some positivity’

HM Revenue and Customs' (HMRC) consultation on insurance premium tax (IPT) could...
MORE

HMRC to explore possibility of making captives declare parent

HM Revenue and Customs (HMRC) is exploring whether to require a captive...
MORE

NY Supreme Court upholds decision on deductible premium

The New York Supreme Court’s Appellate Division has upheld the findings of...
MORE

Three captive domiciles removed from EU blacklist

Three captive insurance domiciles have been removed from the European Union’s (EU)...
MORE

Bermuda govt: Blacklist removal ‘likely’ this week

Bermuda is likely to be removed from the EU's blacklist later this...
MORE

Guernsey: Substance rules ‘aren’t a big deal’

The implementation of new substance requirements in Guernsey will have minimal impact...
MORE

Macy’s captive could face $23.8m penalty over Maryland tax case

The captive insurance company of US department store Macy’s could be facing...
MORE

Bermudian govt. travels to Europe in bid to escape blacklist

The Bermudian government is sending a team to Europe in a bid...
MORE

Anguilla Finance: Govt. ‘dedication’ kept island off blacklist

Anguilla Finance has hailed the government’s “hard work and dedication” after the...
MORE

Micro captives remain on IRS’ Dirty Dozen list

Micro captives will remain on the Internal Revenue Service’s (IRS) ‘Dirty Dozen’...
MORE

Frontrunner Captive Management: Captives must ‘re-inspect their defences’

It is time for captives to “re-inspect their defences”, as the IRS...
MORE

Industry groups back Bermuda reputation

Industry groups in Bermuda have backed the government’s efforts to remove the...
MORE

Bermuda among jurisdictions blacklisted by EU

Bermuda has been blacklisted after failing to meet the European Union’s criteria...
MORE

CICA releases captive guidance document

The Captive Insurance Companies Association (CICA) has released a document advising professionals...
MORE

Delaware conditional licensing a ‘success’ despite headwinds

Delaware registered 46 new captive insurers in 2018, with the majority taking...
MORE

Court ‘erroneous’ in Reserve case analysis – Capstone

Captive manager Capstone Associated Services has published its fourth commentary on the...
MORE

Capstone continues Reserve case analysis, posts third response

Capstone Associated Services has posted its third commentary in response to the...
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

831(b) lawsuits ‘like school of piranhas’ – Jay Adkisson

Class action lawsuits against captives found to not be in compliance with...
MORE

Barbados tax changes could harm small captive formations

Changes to Barbados’ tax regime could potentially harm small captive formations, according...
MORE

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

Tax authorities should “reach out” to captive managers if they want to...
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

831(b) limit to remain unchanged for 2019

The limit on annual premium written by captives wishing to make the...
MORE

Sovos FiscalReps launches premium compliance software

Sovos FiscalReps has launched a cloud-based software programme that automates the tax...
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

Tax Court denies motion for reconsideration in Reserve Mechanical case

Reserve Mechanical Corp has had its motion for reconsideration denied by the...
MORE

Lid lifted on Microsoft’s legal arguments in Washington dispute

Lawyers representing Microsoft’s captive in its dispute with Washington state were set...
MORE

BEPS Paper Poses More Questions Than Answers

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

Guam captive caught up in political tax break dispute

Guam’s Governor Eddie Calvo is refusing to sign a qualifying certificate that...
MORE

Industry increasingly concerned by Microsoft, Washington dispute

America’s captive insurance industry is “increasingly less optimistic” that Microsoft and Washington...
MORE

Reserve Mechanical: Has the Tax Court Set a Moving Target for Policy Pricing?

Reserve Mechanical Corp. f.k.a. Reserve Casualty Corp. v. Commissioner of Internal Revenue...
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

Reserve Mechanical: Important Guidance for Risk Pools

Elizabeth A. Erickson, Kristen E. Hazel, Thomas M. Jones, of McDermott Will...
MORE

Capstone posts first extensive rebuttal to Reserve Mechanical case

Capstone Associated Services has posted the first of what it suggests will...
MORE

Johnson & Johnson ruling highlights NRRA confusion

The Tax Court of New Jersey’s opinion concerning Johnson & Johnson’s claim...
MORE

US Tax Court: A Pipeline of Small Captive Cases

Charles Lavelle, senior partner at Bingham Greenebaum Doll LLP, provides Captive Review...
MORE

Avrahami to become go-to guide for Tax Court cases concerning small captives

In light of Judge Kathleen Kerrigan’s continued citing of Avrahami in her...
MORE

Johnson & Johnson denied $56m self-procurement tax refund

Pharmaceutical and consumer goods conglomerate Johnson & Johnson has lost its claim...
MORE

Reserve Mechanical has “stronger fact patterns than Avrahami”, but outcome “not shocking”

Tax and captive insurance professionals have provided their initial reaction to the...
MORE

Reserve opinion a disservice to captive industry – Capstone

Capstone Associated Services, Ltd has issued a robust response to the US...
MORE

US Tax Court sides with IRS in latest small captive case

A United States Tax Court judge has ruled in favour of the...
MORE

Small captives in transition and growth is slowing – Brady Young

The growth in America’s smaller captive numbers may be slowing down, but...
MORE

New tax incentive for captives as Hong Kong steps up promotion

The Hong Kong government and Insurance Authority will step up its efforts...
MORE

New Luxembourg, France double tax treaty reinforces Beps measures

France and Luxembourg have agreed a new double tax treaty that is...
MORE

PATH Act clarifications included in Congress’ federal spending bill

Three key areas of the Protecting Americans from Tax Hikes Act of...
MORE

831(b) captives remain on IRS’ ‘Dirty Dozen’ list

Captive insurance companies making the 831(b) tax election will remain under heavy...
MORE

EU raises concerns over tax regimes in Luxembourg, Ireland and Malta

The European Commission has turned its attention to tax regimes closer to...
MORE

Delaware captives offered premium tax payment extension

Legislation making its way through Delaware’s state legislature will extend the deadline...
MORE

Barbados moved to “close monitoring” by European Union

Barbados, one of 17 countries on the European Union’s blacklist published in...
MORE

Section 953(d) electing captives “may become more prevalent” in Bermuda

One outcome from the United States’ tax reform bill could be more...
MORE

US Tax Reform: Boost to Hawaii in Japanese charm offensive

Hawaii’s appeal to prospective captive owners in Japan is expected to be...
MORE

Practical Concerns for 831(b) Captive Owners Post Avrahami

Captive owners making the 831(b) tax election are reassessing their structures and...
MORE

US Tax Reform: Captive insurance experts react

The Tax Cuts and Jobs Act has been billed as the most...
MORE

First inflation adjustment triggered for 831(b)s

The first adjustment to the premium limit for 831(b) electing captives in...
MORE

Webinar to address US tax reform impact on captives

EY, in collaboration with Captive Review, will host a webinar, on Wednesday,...
MORE

831(b) owners seeking second opinion on structures

Businesses that own 831(b) captives are contacting captive managers and other third-party...
MORE

Major captive domiciles avoid EU blacklist

The Cayman Islands, Bermuda, Guernsey and the Isle of Man have committed...
MORE

Judge Holmes criticises “sloppy” policy language in latest Avrahami exchange

The Avrahami’s move for reconsideration of two findings of fact has been...
MORE

CIC Services considering options after Notice 2016-66 defeat

CIC Services and Ryan, LLC have had their case against the Internal...
MORE

FiscalReps acquired by Sovos

Sovos, a global tax compliance and reporting software firm, has bought FiscalReps,...
MORE

Avrahami – The Wider Implications

What does the future hold for larger captives in the post-Avrahami-decision world? ...
MORE

Capstone weighs in on Avrahami decision

Texas-based Capstone Associated has published an extensive critique of the Avrahami captive...
MORE

Exclusive: Avrahami actuary responds to US Tax Court criticism

The actuary that priced the premium for Feedback Insurance Company, the captive...
MORE

AVRAHAMI v. COMMISSIONER – The Details

Charles J. Lavelle, Brett J. Miller and Ross D. Cohen, of Bingham...
MORE

AVRAHAMI: Opinion will embolden the IRS, settlements more expensive

The Internal Revenue Service will be “emboldened” by their win in the...
MORE

AVRAHAMI: Industry distances itself from “negative facts”

Industry players have expressed little surprise at the outcome of the Avrahami...
MORE

AVRAHAMI: Tax Court slams promoter, premiums “utterly unreasonable”

The United States Tax Court has lambasted the promoter who sold and...
MORE

AVRAHAMI: Premium NOT insurance, 831(b) election invalid – US Tax Court

The United States Tax Court has ruled in favour of the Internal...
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

Appeals tribunal upholds New York decision on deductible premium

The New York State Tax Appeals Tribunal has supported the findings 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

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

Request to include Notice 2016-66 in Trump report

The Self-Insurance Institute of America (SIIA) has written to the Treasury requesting...
MORE

It is not our goal to demonise captives – OECD

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

13 states requesting Form 8886 filings from 831(b) captives

Captive managers and material advisors to captives making the 831(b) tax election...
MORE

76 jurisdictions support OECD’s multilateral convention on Beps

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

Lobbyists remain hopeful on Illinois captive legislation

Business and captive stakeholders in Illinois are hopeful that Senate Bill 1286...
MORE

Vermont’s tax credit changes passed by legislature

Changes to the tax credit system for captive insurers domiciled in Vermont...
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

UK IPT provision could be attractive to captives

Captive owners writing direct policies into the United Kingdom should assess whether...
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

CIC Services files second lawsuit against IRS

CIC Services has been joined by Ryan, LLC in filing a lawsuit...
MORE

Federal district court upholds attorney-client privilege claim

The federal district court has agreed with the original decision of the...
MORE

Marketing captives as tax vehicles a big mistake in Asia – Steve Tunstall

Steve Tunstall, general secretary of the Pan Asia Risk & Insurance Management...
MORE

Illinois captive proposals ‘first step on long road ahead’

Proposed changes to the captive section of the Illinois Insurance Code are...
MORE

ECIROA has ‘constructive, technical’ meeting with OECD

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

IRS keeps pressure on 831(b) with ‘Dirty Dozen’ return

The Internal Revenue Service has published its annual Dirty Dozen list of...
MORE

Exclusive: MIJS court victory against IRS a ‘game changer’ in 831(b) fight

A Summons issued by the Internal Revenue Service (IRS) to Moore Ingram...
MORE

Captives of all sizes will benefit from Vermont tax credit change – David Provost

The proposed tax credit change in Vermont’s latest captive bill will, if...
MORE

CIC Services drops IRS lawsuit after Notice 2016-66 extension

CIC Services, LLC has dropped the lawsuit it filed against the United...
MORE

IRS extends Notice 2016-66 deadline by 90 days

Captive managers and material advisors working with captives making the 831(b) tax...
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

Tax opinion analyses 831(b) acquisition options

Owners of captives making the 831(b) tax election and wanting to get...
MORE

FiscalReps launches TAXBOX2

FiscalReps, specialists in tax advisory and consultancy, has unveiled its “end to...
MORE

Colorado Senator first to lobby IRS over “burdensome” Notice 2016-66

A Democratic senator from Colorado has written to the Commissioner of the...
MORE

Industry slams ‘deliberately bad timing’ of IRS’ latest 831(b) Notice

The Internal Revenue Service (IRS) intentionally waited until the busy season to...
MORE

IRS gives captives three months to report, throws fuel on 831(b) fire

The United States Department of the Treasury and the Internal Revenue Service...
MORE

SIIA and 15 captive associations lobby for Federal guidance on 831(b) rules

The Self-Insurance Institute of America (SIIA), along with 15 state captive insurance...
MORE

Delaware outlines streamlined application process for 831(b) compliance

The Delaware Department of Insurance has issued a bulletin detailing two procedures...
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

Last ditch attempt to remove premium reporting from FATCA

The United States Congress will consider a new bill that seeks to...
MORE

Avrahami ruling may be delayed until mid-2017

America’s captive insurance industry will have to keep waiting for further clarity...
MORE

FERMA weighs in on Beps debate by publishing position paper

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

IRS losing Avrahami could create open season for 831(b)s – Gary Osborne

Gary Osborne, president of USA Risk Group, believes the Internal Revenue Service...
MORE

Governor signs Tennessee captive legislation focusing on re-domestications

Amendments to Tennessee’s captive statute, including a one-year premium tax holiday for...
MORE

EU public tax reporting will lift lid on European captives

The European Commission’s drive for greater tax transparency will bring the continent’s...
MORE

Cayman Islands stands ground against public register of ownership

The Cayman Islands and the government of the United Kingdom agreed on...
MORE

Non-traditional risks entering captives, more pressure on actuarial analysis – Chris Lay

Businesses are increasingly turning to captives to provide solutions for non-traditional risks,...
MORE

US Tax Court sides with IRS in pending micro-captive case

The Internal Revenue Service (IRS) has won an early victory in its...
MORE

Guernsey well prepared for BEPS scrutiny – Dominic Wheatley

The well-developed and skilled insurance industry in Guernsey means the jurisdiction is...
MORE

Singapore to scrap tax exemptions for captives

The tax incentive scheme for captive insurers in Singapore will be subsumed...
MORE

New York ruling challenges tax deductibility for captive premium

The premiums paid to a captive by a New York-based convenience store...
MORE

UK chancellor increases IPT to 10%

The United Kingdom’s Chancellor of the Exchequer, George Osborne, has increased the...
MORE

Investors circling to purchase unwanted 831(b) captives

A new market for the acquisition of 831(b) tax electing captives has...
MORE

Self-procurement tax liability is misunderstood – Asher Harris

The spate of re-domestications to ‘home-state’ domiciles as a result of aggressive...
MORE

Exclusive: Illinois begins talks to revamp captive statute

A captive insurance bill for the State of Illinois is currently being...
MORE

Texas re-domestications gather momentum

Texas is increasingly using the “stick” approach to encourage firms headquartered in...
MORE

Dirty Dozen Captives: Rule or Exception?

Ryan Work is vice president of government affairs for the Self-Insurance Institute...
MORE

Micro captives keep their place on the IRS “Dirty Dozen” list

The United States’ Internal Revenue Service has placed captive insurance on its...
MORE

Changes to 831(b) – What now?

The 831(b) tax election for small captives continues to fill column inches....
MORE

EU cites offshore reinsurance arrangements in latest anti-BEPS measures

The European Union (EU) looks set to increase its scrutiny of multinationals’...
MORE

The States’ Role in Regulating Small Captives

Small captives are rarely out of the headlines and under intense scrutiny...
MORE

Industry schism is losing the IRS fight over small captives – Jay Adkisson

The lack of unity within the United States’ captive insurance industry has...
MORE

Some smaller captives will have to restructure or close – regulators

A number of smaller captives making the 831(b) tax election will have...
MORE

Small modifications made to 831(b) legislation, sent to House

The tax extender package including significant changes to the 831(b) tax election...
MORE

831(b) uncertainty not impacting formation numbers

Captive managers and state regulators remain upbeat in the face of continued...
MORE

SIIA writes to captive regulators to share 831(b) legislation concerns

The Self-Insurance Institute of America (SIIA) has written to state captive insurance...
MORE

Signal Hill Petroleum 831(b) captives petition against IRS tax deficiency notice

Two Utah-domiciled captives making the 831(b) tax election have petitioned the Internal...
MORE

Insurance For Tax Purposes

Kristen Hazel and Elizabeth Erickson, partners at law firm McDermott Will &...
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

US Tax Court rules in favour of RVI Guaranty

The United States Tax Court ruled yesterday that residual value insurance is...
MORE

Clear guidance needed for 831(b) service providers – Mike DiMayo

Mike DiMayo, principal at Oxford Risk Management Group, has called on the...
MORE

CICA updates 831(b) guidance

The Captive Insurance Companies Association (CICA) has published an “information statement” in...
MORE

EU Commission performs u-turn on Guernsey’s tax cooperation

The European Union’s Commission has affirmed its view that Guernsey is a...
MORE

831(b) family clampdown will surprise industry – Charles Lavelle

The Joint Committee on Taxation has proposed a complete ban on the...
MORE

Airmic slams UK IPT rise

The United Kingdom’s risk management association, Airmic, has criticised the planned 50%...
MORE

Poland removes Bermuda from blacklist as domicile fights back

Poland has removed Bermuda from its “blacklist” of countries that are deemed...
MORE

Guernsey hits back after being placed on EU blacklist

Guernsey has published a rebuttal to the European Union after it was...
MORE

Foreign Exchange Risk In Captives and IRS Scrutiny

The latest IRS challenge to classifying risk transfer as insurance for tax...
MORE

HMRC poses difficult 25% DPT question over offshore captive profit

The United Kingdom’s tax authority has issued interim draft guidance concerning captive...
MORE

Bill repealing Illinois self-procurement tax makes progress

Efforts to repeal the controversial Illinois self-procurement tax, signed into law last...
MORE

Legislation introduced to increase 831(b) premium allowance

The United States’ House of Representatives and Senate have received legislation that...
MORE

We will weigh in on 831(b) debate to avoid broad brush approach – Dennis Harwick

Dennis Harwick, president of the Captive Insurance Companies Association (CICA), believes it...
MORE

Currency fluctuation cover not insurance, debate to begin

A Fortune 500 company has been told its utilisation of a captive...
MORE

Illinois missing a trick by not chasing captive business

The legislature of Illinois could be missing out on increased economic activity...
MORE

UPDATE: Senator amends Illinois bill to repeal captive tax

Senate Bill 1573, the proposal to repeal the controversial Illinois self-procurement tax...
MORE

Bill to repeal controversial Illinois self-procurement tax proposed

Senator William Haine has introduced Senate Bill 1573 to the Illinois General...
MORE

Dublin captives set for name change admin with new Companies Act imminent

Ireland’s Companies Act 2014 will come into effect on 1 June, 2015...
MORE

The Debate: 831(b) Tax Election

On no topic is the American captive insurance industry more divided than the...
MORE

Senate Finance Committee waters down 831(b) modification proposal

The United States’ Senate Finance Committee has dropped two proposed restrictions on...
MORE

Our captives are insurance companies, regardless of IRS statements – North Carolina

The North Carolina Department of Insurance has insisted its own internal scrutiny...
MORE

831(b) captives labelled a “charade” by IRS and adds to “Dirty Dozen” hit list

The United States’ Internal Revenue Service (IRS) has fired its latest warning...
MORE

Controversial Illinois captive tax now law, but question marks remain

Captive owners headquartered in Illinois will be expected to begin paying premium...
MORE

Illinois Chamber of Commerce rallies members against captive tax

Further pressure has been piled onto Illinois legislators to repeal Public Act...
MORE

Feldman extends legal services to third-party managed captives

The affiliate law firm of Capstone Associated Services is to begin working...
MORE

Luxembourg captives not implicated in aggressive multinational tax avoidance – Rod

Victor Rod, Luxembourg’s director of the Commissariat aux Aussurances, has told Captive...
MORE

A new hope for Illinois captive tax veto after new Governor elected

Illinois-headquartered captive owners will be hoping the controversial 3.5% premium tax on...
MORE

FiscalReps launches tax compliance product for USA

FiscalReps, an established insurance tax consultancy firm in Europe, will launch complianceDNA...
MORE

Marsh: Most US captives not used for tax benefits

The majority of US captives are not generating tax benefits, according to...
MORE

Hong Kong passes tax break for captives

Hong Kong's Legislative Council has passed the profit tax break for captives...
MORE

NY captives face tax hike under proposed reform

Proposed corporate tax reform in New York is likely to raise taxes...
MORE

HK needs mainland support to attract captives

The proposed profit tax break for captives in Hong Kong is a...
MORE

Lawyers: RAC ruling is good news for captives

The majority decision last week by the U.S. Tax Court to allow...
MORE

Hong Kong introduces Bill to lower tax for captives

Hong Kong has introduced a bill that aims to reduce the profits...
MORE

Channel Islands sign U.S. IGA

Jersey, Guernsey and the Isle of Man individually signed Model I intergovernmental...
MORE

Malta and Cayman sign TIEA

Captive domiciles Malta and the Cayman Islands signed a Tax Information Exchange...
MORE

Wendy's captive wins Illinois court case

The captive belonging to the US chain of restaurants, Wendy’s, has been...
MORE

Third party business into captives proves profitable

Extending the lines written through a captive in order to make writing...
MORE

Guernsey signs UK IGA

Guernsey has signed an agreement with the UK on a package of...
MORE

Isle of Man sign tax agreement with UK

The Isle of Man has become the first British dependency to sign...
MORE

Up to eight states collecting self-procurement tax

Up to eight US states are collecting self-procurement tax under the Nonadmitted...
MORE

Cameron: Crown Dependencies not tax havens

Prime Minister David Cameron has told Members of Parliament that it is...
MORE

Overseas territories agree on G8 tax information deal

UK Prime Minister David Cameron has obtained agreement from Britain's overseas territories...
MORE

Cannonier criticises Reuters

Bermudian Premier, Craig Cannonier, has objected to a Reuters headline which quoted...
MORE

UK asks ‘tax havens’ to sign convention

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

Bermuda fears reinsurance bill will be passed without warning

The Association of Bermuda Insurers and Reinsurers (ABIR) have said that the...
MORE

Swiss government set to allow banks to settle US tax disputes

The Swiss government is set to allow its banks to disclose client...
MORE

Guernsey signs DTA with Luxembourg

Guernsey has signed a Double Taxation Arrangement (DTA) with Luxembourg. This is...
MORE

Business tax change in IOM

The Isle of Man has withdrawn its attribution regime for individuals (ARI),...
MORE

New Jersey licenses third captive from New York

New Jersey is hoping New Jersey-parented captives will redomicile in the state since it...
MORE

Tax volatility to increase if UK CERs go

UK parented captives may face more volatility in taxes, depending on the...
MORE

Bermuda tax law extension will provide ‘comfort and certainty’

The extension to existing tax exemptions for Bermuda companies outlined in the...
MORE

Captive Review Dublin Report 2010

Captive Review Dublin Report 2010

A taxing New Year

A taxing New Year.PDF
Fresh from winning Insurtech Solution of the Year at the Captive Review US Awards earlier...
MORE
Michael Whitfield of Atlas Insurance PCC explains how, after the disruption caused by Brexit, the...
MORE
Lori Gorman of the North Carolina Department of Insurance answers Captive Review’s questions about the...
MORE
The IRS is biding its time by taking on micro-captives and will eventually refocus on...
MORE