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Introduction to Pillars One and Two for Insurers
Introduction to Pillars One and Two for Insurers One major feature of the OECD's two-pillar ... transactions, such as reinsurance, M&A activity, intra-group financing and capital support, and the provision ...- 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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Unique Tax issues in LTC transactions
significant doubt exists as to reserve adequacy, life insurers are required to complete a gross premium ... arise for transactions involving other types of life and health insurance business. For LTC, this tax ...- Authors: Peter J Sproul
- Date: Mar 2019
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Long-term Care; Reinsurance