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Introduction to Pillars One and Two for Insurers
and Two for Insurers One major feature of the OECD's two-pillar regime is that MNEs would base the calculation ... taxes based on customers in their country. Pillar One’s new taxing right, as currently proposed, does not ...- 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
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Actuaries Respond To IASC Issues Paper
Actuaries Respond ... with the business. From: The Actuary, January 2000, volume 34, issue 1. International Accounting ... Standards=IAS;International Actuarial Association=IAA; 13649 1/1/2000 12:00:00 AM ...- Authors: Sam Gutterman
- Date: Jan 2000
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Fair value accounting; Global Perspectives