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Treasury Issues Proposed Rules for Determining Active Income of Certain Foreign Insurance Companies
introduced to prevent U.S. persons from obtaining indefinite deferral of U.S. tax on investment income ... activities. Under the PFIC rules, certain minority U.S. shareholders of foreign entities deemed to be passive ...- Authors: Jay Riback, Jean Baxley
- Date: Feb 2020
- Competency: Strategic Insight and Integration; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments; Finance & Investments>Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting
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Proposed Regulations on Ownership Change Present Issues for Insurance Companies
issue of Taxing Times. In September 2019, the U.S. Department of the Treasury (Treasury) and the Internal ... the regulations’ elimi- nation of Notice 2003-65’s allowance of hypothetical cost recov- ery deductions ...- Authors: Samuel A Mitchell, Arthur C Schneider
- Date: Jun 2020
- Competency: Strategic Insight and Integration
- Publication Name: Taxing Times
- Topics: Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>Tax accounting