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The Impact of BEAT on U.S.-Foreign Affiliated Reinsurance
reduced by any reinsurance premiums paid or accrued.[17] The numerator of the base erosion percentage is ... definition of applicable taxpayer. [16] Reg. §1.59A-2(e). [17] Reg. §1.59A-2(d)(4). [18] Reg. §1.59A-2(e)(3)(ii)(F) ...- Date: Dec 2020
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Reinsurance
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Assessing the Transfer of Risk: An Actuarial Perspective
standards. International Financial Reporting Standard (IFRS) No. 4 (“Insurance Contracts”), dealing with accounting ... account- ing periods beginning on July 1, 2005. Under IFRS 4, Assessing the Transfer of Risk: An Actuarial ...- Authors: Christian J DesRochers
- Date: Feb 2009
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
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Insurance Transfer Pricing: Issues For Life Reinsurance Transactions
PRICING … | FROM PAGE 15 MAY 2009 TAXING TIMES | 17 ized in different ways based on the way in which ... the actuarial method as an “unspecified method.”17 Regulations 1.482–4(e) provide an “unspecified ...- Authors: Christian J DesRochers
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Public Policy; Reinsurance
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T3: Taxing Times Tidbits
See, e.g., PLR 200339015 (June 17, 2003) and PLR 200339016 (June 17, 2003), both involving critical ... 2 2008-29 I.R.B. 160, amplifying Rev. Rul. 91-17, 1991-1 C.B. 190. Rev. Proc. 2008-42 provides the ...- Authors: Mark E Griffin, Craig R Springfield, Daniela Stoia, Biruta P Kelly
- Date: Sep 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance; Public Policy; Reinsurance