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APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ON FOREIGN- TO-FOREIGN TRANSACTIONS
APPEALS COURT AFFIRMS DISTRICT COURT RULING IN VALIDUS CASE—§ 4371 EXCISE TAX INAPPLICABLE ... FOREIGN- TO-FOREIGN TRANSACTIONS A summary of a recent U.S. District Court decision regarding the applicability ...- Date: Nov 2015
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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Chair's Corner
Chair's Corner Update on section activities from the chairperson. 4294990359 5/1/2012 12:00:00 ... Chair's Corner Update on section activities from the chairperson. 4294990359 5/1/2012 12:00:00 ...- Authors: Kristin Schaefer
- Date: May 2012
- Competency: External Forces & Industry Knowledge>General business skills; Leadership>Professional network leverage
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Professional associations
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Common Sense, Insurance in the Commonly Accepted Sense, and TAM 201149021
for tax purposes. The article questions the TAM's analysis and argues that the accounting regime applied ... applied produced a distortion in the insurer's income. 4294990360 5/1/2012 12:00:00 AM ...- 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
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The Allocation of FATCA Withholding Risk in Cross-Border Reinsurance Agreements
an overall U.S. enforcement effort intended to help “close the tax gap” by identifying U.S. citizens ... citizens and U.S. residents who benefi- cially own financial accounts at foreign financial institutions (FFIs) ...- 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
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Significant LB&I Examination Developments
Significant LB&I Examination Developments Article discusses recent changes in ... discusses recent changes in the IRS LB&I Division's examination practices and approach that may affect ...- Authors: Samuel A Mitchell
- Date: Oct 2016
- Competency: External Forces & Industry Knowledge>General business skills
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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T3 : TAXING TIMES Tidbits Negligence Penalty Imposed on Taxpayer Unable to Show Actual Consultation of Supporting Authorities
that the taxpayer was subject to I.R.C. § 6662(b)(1)’s negligence penalty on underpayments associated with ... § 6662 define “negligence” to include “failure[s] to make a reasonable attempt to comply with the ...- Authors: Kenan Mullis
- Date: Oct 2017
- Competency: External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Actuarial Profession>Best practices
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ACLI Update
ACLI Update The column summarizes tax and retirement matters that ACLI and its member companies ... life insurance reserves for life in- surance and annuity contracts using principles-based meth- odologies ...- Authors: Pete Bautz, Mandana Parsazad, Jim Szostek
- Date: Oct 2015
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>General business skills; Professional Values>Practice expertise
- Publication Name: Taxing Times