Description: This article is an introduction to the principles of taxation of U.S. owned foreign insurance operations, such as controlled foreign corporations.

Description: Survey of the experiences of actuaries working internationally.

Description: This article provides an introduction to group supervision and group capital and its importance in today's increasingly global insurance market. Additionally, the article examines the various methods used in practice for calculating group capital and the factors that companies should consider as they develop their group capital management strategy.

Description: China has experienced significant economic growth over the last 30 years, during which its economy has grown faster than that of any other country in history. Foreign investments have been one of the major driving forces behind the explosive growth. As multinational companies have increased their investments in China, the number of foreign workers in China has increased. In particular, with a shortage of local talent in China, particularly at the middle- to senior-management level, many multinationals have been using expatriates to fill key positions. This article summarizes the compensation and benefit packages provided to more than 300,000 foreign workers in China.

Description: Notes on the IAA meeting that took place in D.C. in May

Description: Recently, we have seen renewed interest in the international (or “offshore”) pension plan. An international plan typically provides benefits for internationally mobile workers of a multinational employer, but can also be used for certain other workers. The plan is usually located in a respected international finance centre.

Description: A review of the classic business book Built to Last, originally published in 1994. Looking at the past twenty years -- how have the BTL companies done? How have their comparison companies fared? Read the review and find out!

Description: This article outlines the challenges, potential conflicts and rewards in working in the foreign business unit of an organization.

Description: Feature article discussing the major issues multinational reinsurers face in Brazil.

Description: This article discusses the global capital standards for Global Systemically Important Insurers (G-SIIs) and Internationally Active Insurance Groups (IAIGs) currently being developed by the International Association of Insurance Supervisors (IAIS).