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  • The Allocation of FATCA Withholding Risk in Cross-Border Reinsurance Agreements
    hoganlovells.com. OCTOBER 2014 TAXING TIMES | 17 reinsurance agreement whereby the reinsurer represents ... ON PAGE 18 THE ALLOCATION OF FATCA… | FROM PAGE 17 18 | TAXING TIMES OCTOBER 2014 END NOTES 1 Contracts ...

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    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Taxing Times
    • Topics: Enterprise Risk Management>Compliance; Enterprise Risk Management>Risk appetite
  • Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
    recovery of basis before any income is recognized.17 The TAM presents the inverse. That is, gross income ... different issue and beyond the scope of this article. 17 The open transaction doctrine is generally applied ...

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    • Authors: Mark Smith, David A. Schenck, Surjya Mitra CPA
    • Date: May 2012
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; External Forces & Industry Knowledge>General business skills
    • Publication Name: Taxing Times
    • Topics: Financial Reporting & Accounting>Tax accounting; Public Policy