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Introduction to Pillars One and Two for Insurers
major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on ... book-based financial statements. The article provides a summary of how these rules operate along with ...- 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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T3: TAXING TIMES TIDBITS
Automatic Procedure for Changes in Basis of Computing Reserves under Section 807(f) By Art Schneider and Mark ... year, the IRS released Revenue Procedure 2022-14,[1] providing an updated comprehensive list of changes ...
- Authors: Arthur C Schneider, Surjya Mitra
- Date: May 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Life Insurance>Expenses - Life Insurance; Public Policy