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Proposed Regulations Would Deny Reserve Deductions for Certain Captives
Proposed Regulations Would Deny Reserve Deductions for Certain Captives Discusses proposed ... regulations on intercompany transactions rather than a direct attack on captives themselves. Taxpayers currently ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Recent Guidance Involving the Taxation of Life Settlement Transactions
Premiums paid for a life insurance contract by a direct or indirect beneficiary under the contract are ... limitation on the deductibility of premiums by a direct or indirect beneficiary. CONTINUED ON PAGE 34 ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy
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IASB Exposure Draft on Insurance Contracts
IASB Exposure Draft on Insurance Contracts Discusses the IASB insurance contract project and ... which they reached different con- clusions. The primary area of tension between the IASB and IAsB ExPOsUrE ...- Authors: Frederic Gelfond, Yvonne Fujimoto
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]