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  • Introduction to Pillars One and Two for Insurers
    major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on ... book-based financial statements. The article provides a summary of how these rules operate along with ...

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    • Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
    • Date: Sep 2022
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
  • New Era - Regulator Outlines Changes In Financial Services Industry
    perspective on the changing insurance and financial services industry, including changes in the state regulatory ... environment driven by the regulators themselves, as well as potential changes in the competitive environment ...

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    • Authors: Jose Montemayor
    • Date: Oct 1999
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Change management; Strategic Insight and Integration>Big picture view
    • Publication Name: The Actuary Magazine
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Global Perspectives; Public Policy; Public Policy