Announcement: SOA releases passing candidate numbers for April 2024 Exam PA.

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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 ...

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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
    New Era - Regulator Outlines Changes In Financial Services Industry A regulator's ... Changes In Financial Services Industry A regulator's perspective on the changing insurance and financial ...

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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