NC Governor signs tax-holiday deal for captives

North Carolina Governor Roy Cooper has signed into law Senate Bill 347,...
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IRS targeting “abusive” microcaptives with 200 more attorneys

The Internal Revenue Service (IRS) has furthered its crackdown on "abusive" microcaptives...
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Washington voters to decide on captive premium tax

The level of captive premium tax in Washington State will be determined...
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Washington State captive bill passes, will become law

The much-contested new Washington State captive bill has passed the state's legislature...
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Washington State captive bill would bring in $34.2m in tax revenue

The proposed Washington State captive bill would see the Washington State Office...
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Washington State captive bill reveals new tax

Washington State has revealed the proposed amendments to its much-anticipated captive insurance...
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Microcaptives offered stricter settlements by IRS

The Internal Revenue Service (IRS) has offered a second, stricter, settlement deal...
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BREAKING: Washington State orders surveying of captives

Washington Insurance Commissioner Mike Kreidler has ordered a survey of captive insurers...
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Captives: what you need to know this week

Welcome to another week in the captive world, and our new week...
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Supreme Court to hear CIC Services IRS case

The United States Supreme Court has agreed to hear CIC Services' case...
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Exclusive: Alabama branch captive legislation details

New legislation from Alabama looks to reinvent branch captives, opening up the...
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Singapore captive tax benefits extended

Captive insurance tax concessions in Singapore have been extended for at least...
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Connecticut introduces captive tax incentives

Connecticut Governor Ned Lamont has introduced new tax incentives for captives that...
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20 Captive Myths

There are a number of myths about captive insurance, so we're bringing...
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OECD: Beps measures being implemented ‘rapidly’

The Organisation for Economic Co-operation and Development (OECD) has provided an update...
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EY promotes two in captive insurance team

Ernst & Young (EY) has promoted two of its US captive insurance...
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OECD: Beps measures a ‘great success’, but more progress needed

The implementation of tax transparency and Beps measures has been successful so...
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TMF: HMRC consultation should be taken with ‘some positivity’

HM Revenue and Customs' (HMRC) consultation on insurance premium tax (IPT) could...
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HMRC to explore possibility of making captives declare parent

HM Revenue and Customs (HMRC) is exploring whether to require a captive...
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NY Supreme Court upholds decision on deductible premium

The New York Supreme Court’s Appellate Division has upheld the findings of...
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Three captive domiciles removed from EU blacklist

Three captive insurance domiciles have been removed from the European Union’s (EU)...
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Bermuda govt: Blacklist removal ‘likely’ this week

Bermuda is likely to be removed from the EU's blacklist later this...
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Guernsey: Substance rules ‘aren’t a big deal’

The implementation of new substance requirements in Guernsey will have minimal impact...
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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...
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Bermudian govt. travels to Europe in bid to escape blacklist

The Bermudian government is sending a team to Europe in a bid...
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Anguilla Finance: Govt. ‘dedication’ kept island off blacklist

Anguilla Finance has hailed the government’s “hard work and dedication” after the...
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Micro captives remain on IRS’ Dirty Dozen list

Micro captives will remain on the Internal Revenue Service’s (IRS) ‘Dirty Dozen’...
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Frontrunner Captive Management: Captives must ‘re-inspect their defences’

It is time for captives to “re-inspect their defences”, as the IRS...
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Industry groups back Bermuda reputation

Industry groups in Bermuda have backed the government’s efforts to remove the...
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Bermuda among jurisdictions blacklisted by EU

Bermuda has been blacklisted after failing to meet the European Union’s criteria...
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CICA releases captive guidance document

The Captive Insurance Companies Association (CICA) has released a document advising professionals...
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Delaware conditional licensing a ‘success’ despite headwinds

Delaware registered 46 new captive insurers in 2018, with the majority taking...
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Court ‘erroneous’ in Reserve case analysis – Capstone

Captive manager Capstone Associated Services has published its fourth commentary on the...
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Capstone continues Reserve case analysis, posts third response

Capstone Associated Services has posted its third commentary in response to the...
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OECD scrutiny could trigger uptick in ‘rent-a-captive’ structures

The captive insurance industry has been looking at a number of ways...
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OECD scrutiny could trigger uptick in ‘rent-a-captive’ structures

The captive insurance industry has been looking at a number of ways...
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831(b) lawsuits ‘like school of piranhas’ – Jay Adkisson

Class action lawsuits against captives found to not be in compliance with...
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Barbados tax changes could harm small captive formations

Changes to Barbados’ tax regime could potentially harm small captive formations, according...
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Authorities should ‘reach out’ to understand captives’ Beps role

Tax authorities should “reach out” to captive managers if they want to...
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Barbados replaces Exempt Insurance Act and alters tax regime for captives

Captives domiciled in Barbados will now be zero taxed and pay a...
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831(b) limit to remain unchanged for 2019

The limit on annual premium written by captives wishing to make the...
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Sovos FiscalReps launches premium compliance software

Sovos FiscalReps has launched a cloud-based software programme that automates the tax...
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Progress made, but OECD still misunderstands captives

The captive industry has provided a measured response to the Organisation for...
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Tax authorities already have tools to challenge captives – Praveen Sharma

The OECD should not add an unnecessary layer of administrative complexity for...
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Tax Court denies motion for reconsideration in Reserve Mechanical case

Reserve Mechanical Corp has had its motion for reconsideration denied by the...
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Lid lifted on Microsoft’s legal arguments in Washington dispute

Lawyers representing Microsoft’s captive in its dispute with Washington state were set...
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BEPS Paper Poses More Questions Than Answers

Stephen Brown, a partner at Mazars, leading its Financial Services Tax team...
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Guam captive caught up in political tax break dispute

Guam’s Governor Eddie Calvo is refusing to sign a qualifying certificate that...
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Industry increasingly concerned by Microsoft, Washington dispute

America’s captive insurance industry is “increasingly less optimistic” that Microsoft and Washington...
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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...
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Industry provides mixed response to OECD transfer pricing paper

The Organisation for Economic Co-operation and Development has made progress on its...
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OECD publishes Beps draft on transfer pricing

The Organisation for Economic Co-operation and Development’s (OECD) long awaited discussion paper...
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Reserve Mechanical: Important Guidance for Risk Pools

Elizabeth A. Erickson, Kristen E. Hazel, Thomas M. Jones, of McDermott Will...
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Capstone posts first extensive rebuttal to Reserve Mechanical case

Capstone Associated Services has posted the first of what it suggests will...
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Johnson & Johnson ruling highlights NRRA confusion

The Tax Court of New Jersey’s opinion concerning Johnson & Johnson’s claim...
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US Tax Court: A Pipeline of Small Captive Cases

Charles Lavelle, senior partner at Bingham Greenebaum Doll LLP, provides Captive Review...
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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...
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Johnson & Johnson denied $56m self-procurement tax refund

Pharmaceutical and consumer goods conglomerate Johnson & Johnson has lost its claim...
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Reserve Mechanical has “stronger fact patterns than Avrahami”, but outcome “not shocking”

Tax and captive insurance professionals have provided their initial reaction to the...
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Reserve opinion a disservice to captive industry – Capstone

Capstone Associated Services, Ltd has issued a robust response to the US...
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US Tax Court sides with IRS in latest small captive case

A United States Tax Court judge has ruled in favour of the...
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Small captives in transition and growth is slowing – Brady Young

The growth in America’s smaller captive numbers may be slowing down, but...
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New tax incentive for captives as Hong Kong steps up promotion

The Hong Kong government and Insurance Authority will step up its efforts...
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New Luxembourg, France double tax treaty reinforces Beps measures

France and Luxembourg have agreed a new double tax treaty that is...
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PATH Act clarifications included in Congress’ federal spending bill

Three key areas of the Protecting Americans from Tax Hikes Act of...
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831(b) captives remain on IRS’ ‘Dirty Dozen’ list

Captive insurance companies making the 831(b) tax election will remain under heavy...
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EU raises concerns over tax regimes in Luxembourg, Ireland and Malta

The European Commission has turned its attention to tax regimes closer to...
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Delaware captives offered premium tax payment extension

Legislation making its way through Delaware’s state legislature will extend the deadline...
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Barbados moved to “close monitoring” by European Union

Barbados, one of 17 countries on the European Union’s blacklist published in...
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Section 953(d) electing captives “may become more prevalent” in Bermuda

One outcome from the United States’ tax reform bill could be more...
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US Tax Reform: Boost to Hawaii in Japanese charm offensive

Hawaii’s appeal to prospective captive owners in Japan is expected to be...
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Practical Concerns for 831(b) Captive Owners Post Avrahami

Captive owners making the 831(b) tax election are reassessing their structures and...
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US Tax Reform: Captive insurance experts react

The Tax Cuts and Jobs Act has been billed as the most...
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First inflation adjustment triggered for 831(b)s

The first adjustment to the premium limit for 831(b) electing captives in...
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Webinar to address US tax reform impact on captives

EY, in collaboration with Captive Review, will host a webinar, on Wednesday,...
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831(b) owners seeking second opinion on structures

Businesses that own 831(b) captives are contacting captive managers and other third-party...
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Major captive domiciles avoid EU blacklist

The Cayman Islands, Bermuda, Guernsey and the Isle of Man have committed...
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Judge Holmes criticises “sloppy” policy language in latest Avrahami exchange

The Avrahami’s move for reconsideration of two findings of fact has been...
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CIC Services considering options after Notice 2016-66 defeat

CIC Services and Ryan, LLC have had their case against the Internal...
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FiscalReps acquired by Sovos

Sovos, a global tax compliance and reporting software firm, has bought FiscalReps,...
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Avrahami – The Wider Implications

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

Texas-based Capstone Associated has published an extensive critique of the Avrahami captive...
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Exclusive: Avrahami actuary responds to US Tax Court criticism

The actuary that priced the premium for Feedback Insurance Company, the captive...
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AVRAHAMI v. COMMISSIONER – The Details

Charles J. Lavelle, Brett J. Miller and Ross D. Cohen, of Bingham...
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AVRAHAMI: Opinion will embolden the IRS, settlements more expensive

The Internal Revenue Service will be “emboldened” by their win in the...
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AVRAHAMI: Industry distances itself from “negative facts”

Industry players have expressed little surprise at the outcome of the Avrahami...
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AVRAHAMI: Tax Court slams promoter, premiums “utterly unreasonable”

The United States Tax Court has lambasted the promoter who sold and...
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AVRAHAMI: Premium NOT insurance, 831(b) election invalid – US Tax Court

The United States Tax Court has ruled in favour of the Internal...
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Ireland deemed ‘compliant’, Bermuda and Cayman Islands ‘largely compliant’ by Global Forum

The Global Forum on Transparency and Exchange of Information for Tax Purposes...
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UK tax case carries Beps implications for captives

International insurance groups and offshore captive owners should study the outcome of...
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Appeals tribunal upholds New York decision on deductible premium

The New York State Tax Appeals Tribunal has supported the findings of...
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Isle of Man and Malta sign CbC reporting agreements with IRS

The Isle of Man and Malta have joined Guernsey and Ireland as...
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OECD provides guidance on intra-jurisdiction reporting

The Organisation for Economic Co-operation and Development (OECD) has added further guidance...
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EY appoints HMRC veteran to help tackle Beps

EY has boosted its London-based expertise concerning the OECD’s Base Erosion and...
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FERMA proposes captive guidance to OECD and national tax authorities

The Federation of European Risk Management Associations (FERMA) has proposed a series...
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Request to include Notice 2016-66 in Trump report

The Self-Insurance Institute of America (SIIA) has written to the Treasury requesting...
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It is not our goal to demonise captives – OECD

Draft guidelines for transfer pricing in the Organisation for Economic Co-operation and...
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13 states requesting Form 8886 filings from 831(b) captives

Captive managers and material advisors to captives making the 831(b) tax election...
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76 jurisdictions support OECD’s multilateral convention on Beps

An “innovative multilateral convention” has been signed or supported by 76 countries...
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Lobbyists remain hopeful on Illinois captive legislation

Business and captive stakeholders in Illinois are hopeful that Senate Bill 1286...
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Vermont’s tax credit changes passed by legislature

Changes to the tax credit system for captive insurers domiciled in Vermont...
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OECD announces “wave of activations” for country-by-country reporting

The Organisation for Economic Co-operation and Development (OECD) has provided an update...
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UK IPT provision could be attractive to captives

Captive owners writing direct policies into the United Kingdom should assess whether...
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Tax authorities to be given more captive intel

The Country-by-Country Reporting (CBCR) prompted by the Organisation for Economic Co-operation and...
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Beps – Where Are We Now?

Beps remains front and centre on the captive radar, particularly in Europe.  Stephen...
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CIC Services files second lawsuit against IRS

CIC Services has been joined by Ryan, LLC in filing a lawsuit...
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Federal district court upholds attorney-client privilege claim

The federal district court has agreed with the original decision of the...
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Marketing captives as tax vehicles a big mistake in Asia – Steve Tunstall

Steve Tunstall, general secretary of the Pan Asia Risk & Insurance Management...
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Illinois captive proposals ‘first step on long road ahead’

Proposed changes to the captive section of the Illinois Insurance Code are...
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ECIROA has ‘constructive, technical’ meeting with OECD

Representatives from the European Captive Insurance and Reinsurance Owners’ Association (ECIROA) met...
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IRS keeps pressure on 831(b) with ‘Dirty Dozen’ return

The Internal Revenue Service has published its annual Dirty Dozen list of...
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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...
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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...
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CIC Services drops IRS lawsuit after Notice 2016-66 extension

CIC Services, LLC has dropped the lawsuit it filed against the United...
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IRS extends Notice 2016-66 deadline by 90 days

Captive managers and material advisors working with captives making the 831(b) tax...
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Exclusive: OECD to meet risk management associations at RIMS 2017

The risk management community appears to have made a breakthrough in its efforts...
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FERMA meeting with OECD just the start – Carl Leeman

Carl Leeman, chairman of the Working Group on Captives for the Federation...
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Tax opinion analyses 831(b) acquisition options

Owners of captives making the 831(b) tax election and wanting to get...
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FiscalReps launches TAXBOX2

FiscalReps, specialists in tax advisory and consultancy, has unveiled its “end to...
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Colorado Senator first to lobby IRS over “burdensome” Notice 2016-66

A Democratic senator from Colorado has written to the Commissioner of the...
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Industry slams ‘deliberately bad timing’ of IRS’ latest 831(b) Notice

The Internal Revenue Service (IRS) intentionally waited until the busy season to...
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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...
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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...
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Delaware outlines streamlined application process for 831(b) compliance

The Delaware Department of Insurance has issued a bulletin detailing two procedures...
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French tax authorities expected to take closer look at captives

Tax audits of large multinationals by the French tax authorities are expected...
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Exclusive: EY building working group to engage OECD on Beps

EY, the multinational professional services firm, is recruiting industry leaders and experts...
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Last ditch attempt to remove premium reporting from FATCA

The United States Congress will consider a new bill that seeks to...
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Avrahami ruling may be delayed until mid-2017

America’s captive insurance industry will have to keep waiting for further clarity...
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FERMA weighs in on Beps debate by publishing position paper

The Federation of European Risk Management Associations (FERMA) has made a vigorous...
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Industry must make captive case as Beps project marches on – Fabrice Frère

Fabrice Frère, managing director of Aon Risk Solutions in Luxembourg, has called...
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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...
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Governor signs Tennessee captive legislation focusing on re-domestications

Amendments to Tennessee’s captive statute, including a one-year premium tax holiday for...
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EU public tax reporting will lift lid on European captives

The European Commission’s drive for greater tax transparency will bring the continent’s...
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Cayman Islands stands ground against public register of ownership

The Cayman Islands and the government of the United Kingdom agreed on...
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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,...
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US Tax Court sides with IRS in pending micro-captive case

The Internal Revenue Service (IRS) has won an early victory in its...
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Guernsey well prepared for BEPS scrutiny – Dominic Wheatley

The well-developed and skilled insurance industry in Guernsey means the jurisdiction is...
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Singapore to scrap tax exemptions for captives

The tax incentive scheme for captive insurers in Singapore will be subsumed...
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New York ruling challenges tax deductibility for captive premium

The premiums paid to a captive by a New York-based convenience store...
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UK chancellor increases IPT to 10%

The United Kingdom’s Chancellor of the Exchequer, George Osborne, has increased the...
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Investors circling to purchase unwanted 831(b) captives

A new market for the acquisition of 831(b) tax electing captives has...
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Self-procurement tax liability is misunderstood – Asher Harris

The spate of re-domestications to ‘home-state’ domiciles as a result of aggressive...
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Exclusive: Illinois begins talks to revamp captive statute

A captive insurance bill for the State of Illinois is currently being...
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Texas re-domestications gather momentum

Texas is increasingly using the “stick” approach to encourage firms headquartered in...
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Dirty Dozen Captives: Rule or Exception?

Ryan Work is vice president of government affairs for the Self-Insurance Institute...
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Micro captives keep their place on the IRS “Dirty Dozen” list

The United States’ Internal Revenue Service has placed captive insurance on its...
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Changes to 831(b) – What now?

The 831(b) tax election for small captives continues to fill column inches....
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EU cites offshore reinsurance arrangements in latest anti-BEPS measures

The European Union (EU) looks set to increase its scrutiny of multinationals’...
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The States’ Role in Regulating Small Captives

Small captives are rarely out of the headlines and under intense scrutiny...
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Industry schism is losing the IRS fight over small captives – Jay Adkisson

The lack of unity within the United States’ captive insurance industry has...
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Some smaller captives will have to restructure or close – regulators

A number of smaller captives making the 831(b) tax election will have...
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Small modifications made to 831(b) legislation, sent to House

The tax extender package including significant changes to the 831(b) tax election...
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831(b) uncertainty not impacting formation numbers

Captive managers and state regulators remain upbeat in the face of continued...
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SIIA writes to captive regulators to share 831(b) legislation concerns

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

Kristen Hazel and Elizabeth Erickson, partners at law firm McDermott Will &...
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BEPS cannot be ignored and will impact domiciles – Ian Kilpatrick

Captive jurisdictions, both onshore and offshore, need to wake up to the...
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Captives face BEPS challenge from tax authorities

The Organisation for Economic Co-operation and Development (OECD) published its final package...
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US Tax Court rules in favour of RVI Guaranty

The United States Tax Court ruled yesterday that residual value insurance is...
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Clear guidance needed for 831(b) service providers – Mike DiMayo

Mike DiMayo, principal at Oxford Risk Management Group, has called on the...
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CICA updates 831(b) guidance

The Captive Insurance Companies Association (CICA) has published an “information statement” in...
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EU Commission performs u-turn on Guernsey’s tax cooperation

The European Union’s Commission has affirmed its view that Guernsey is a...
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831(b) family clampdown will surprise industry – Charles Lavelle

The Joint Committee on Taxation has proposed a complete ban on the...
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Airmic slams UK IPT rise

The United Kingdom’s risk management association, Airmic, has criticised the planned 50%...
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Poland removes Bermuda from blacklist as domicile fights back

Poland has removed Bermuda from its “blacklist” of countries that are deemed...
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Guernsey hits back after being placed on EU blacklist

Guernsey has published a rebuttal to the European Union after it was...
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Foreign Exchange Risk In Captives and IRS Scrutiny

The latest IRS challenge to classifying risk transfer as insurance for tax...
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HMRC poses difficult 25% DPT question over offshore captive profit

The United Kingdom’s tax authority has issued interim draft guidance concerning captive...
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Bill repealing Illinois self-procurement tax makes progress

Efforts to repeal the controversial Illinois self-procurement tax, signed into law last...
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Legislation introduced to increase 831(b) premium allowance

The United States’ House of Representatives and Senate have received legislation that...
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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...
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Currency fluctuation cover not insurance, debate to begin

A Fortune 500 company has been told its utilisation of a captive...
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Illinois missing a trick by not chasing captive business

The legislature of Illinois could be missing out on increased economic activity...
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UPDATE: Senator amends Illinois bill to repeal captive tax

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

Senator William Haine has introduced Senate Bill 1573 to the Illinois General...
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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...
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The Debate: 831(b) Tax Election

On no topic is the American captive insurance industry more divided than the...
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Senate Finance Committee waters down 831(b) modification proposal

The United States’ Senate Finance Committee has dropped two proposed restrictions on...
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Our captives are insurance companies, regardless of IRS statements – North Carolina

The North Carolina Department of Insurance has insisted its own internal scrutiny...
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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...
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Controversial Illinois captive tax now law, but question marks remain

Captive owners headquartered in Illinois will be expected to begin paying premium...
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Illinois Chamber of Commerce rallies members against captive tax

Further pressure has been piled onto Illinois legislators to repeal Public Act...
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Feldman extends legal services to third-party managed captives

The affiliate law firm of Capstone Associated Services is to begin working...
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Luxembourg captives not implicated in aggressive multinational tax avoidance – Rod

Victor Rod, Luxembourg’s director of the Commissariat aux Aussurances, has told Captive...
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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...
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FiscalReps launches tax compliance product for USA

FiscalReps, an established insurance tax consultancy firm in Europe, will launch complianceDNA...
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Marsh: Most US captives not used for tax benefits

The majority of US captives are not generating tax benefits, according to...
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Hong Kong passes tax break for captives

Hong Kong's Legislative Council has passed the profit tax break for captives...
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NY captives face tax hike under proposed reform

Proposed corporate tax reform in New York is likely to raise taxes...
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HK needs mainland support to attract captives

The proposed profit tax break for captives in Hong Kong is a...
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Lawyers: RAC ruling is good news for captives

The majority decision last week by the U.S. Tax Court to allow...
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Hong Kong introduces Bill to lower tax for captives

Hong Kong has introduced a bill that aims to reduce the profits...
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Channel Islands sign U.S. IGA

Jersey, Guernsey and the Isle of Man individually signed Model I intergovernmental...
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Malta and Cayman sign TIEA

Captive domiciles Malta and the Cayman Islands signed a Tax Information Exchange...
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Wendy's captive wins Illinois court case

The captive belonging to the US chain of restaurants, Wendy’s, has been...
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Third party business into captives proves profitable

Extending the lines written through a captive in order to make writing...
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Guernsey signs UK IGA

Guernsey has signed an agreement with the UK on a package of...
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Isle of Man sign tax agreement with UK

The Isle of Man has become the first British dependency to sign...
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Up to eight states collecting self-procurement tax

Up to eight US states are collecting self-procurement tax under the Nonadmitted...
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Cameron: Crown Dependencies not tax havens

Prime Minister David Cameron has told Members of Parliament that it is...
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Overseas territories agree on G8 tax information deal

UK Prime Minister David Cameron has obtained agreement from Britain's overseas territories...
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Cannonier criticises Reuters

Bermudian Premier, Craig Cannonier, has objected to a Reuters headline which quoted...
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UK asks ‘tax havens’ to sign convention

UK prime minister, David Cameron has requested for the senior ministers of...
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Bermuda fears reinsurance bill will be passed without warning

The Association of Bermuda Insurers and Reinsurers (ABIR) have said that the...
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Swiss government set to allow banks to settle US tax disputes

The Swiss government is set to allow its banks to disclose client...
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Guernsey signs DTA with Luxembourg

Guernsey has signed a Double Taxation Arrangement (DTA) with Luxembourg. This is...
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Business tax change in IOM

The Isle of Man has withdrawn its attribution regime for individuals (ARI),...
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New Jersey licenses third captive from New York

New Jersey is hoping New Jersey-parented captives will redomicile in the state since it...
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Tax volatility to increase if UK CERs go

UK parented captives may face more volatility in taxes, depending on the...
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Bermuda tax law extension will provide ‘comfort and certainty’

The extension to existing tax exemptions for Bermuda companies outlined in the...
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Captive Review Dublin Report 2010

Captive Review Dublin Report 2010

A taxing New Year

A taxing New Year.PDF
Dale Sagen, vice-president and business development leader with QBE Accident & Health, on how captive...
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Captive Review has featured hundreds of prevalent captive leaders over our 25 years of existence,...
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As Captive Review celebrates its 25th year in 2024, outgoing Captive Review publisher Nick Morgan...
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As Captive Review turns 25 this year, leaders from the industry share their thoughts on...
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