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Results: 1-10 of 19

Court of Appeal rules on VAT exemption for insurance intermediaries

  • Edwards Wildman Palmer LLP
  • -
  • United Kingdom
  • -
  • May 28 2010

The Court of Appeal handed down its judgment in Commissioners for Her Majesty's Revenue and Customs v Insurancewide

Rhode Island 2011 budget - tax implications for surplus lines insurers and medical malpractice joint underwriters association

  • Edwards Wildman Palmer LLP
  • -
  • USA
  • -
  • June 16 2010

The 2011 Rhode Island state budget, which was enacted as HB 7397A and signed into law June 2, 2010, amends the taxation statutes applicable to surplus lines insurers and the Medical Malpractice Joint Underwriters Association

Prudential test case relating to UK dividend taxation adjourned

  • Edwards Wildman Palmer LLP
  • -
  • United Kingdom
  • -
  • November 24 2010

Prudential Assurance Co Ltd & Ors v Revenue & Customs Commissioners 2010 EWHC 2811 (Ch) concerned the UK's former rules on the taxation of dividends received by insurance companies resident in the UK on shareholdings in foreign companies which were held as investments in their pension and life assurance business

California appeals court affirms ruling that Section 28 tax does not apply to surplus lines insurers

  • Edwards Wildman Palmer LLP
  • -
  • USA
  • -
  • October 7 2010

On September 30, 2010, the California Court of Appeal for the Second Appellate District affirmed a superior court ruling that California Constitution Section 28 taxes do not apply to surplus lines insurers

EU plans for VAT exemption reforms are set to continue

  • Edwards Wildman Palmer LLP
  • -
  • European Union
  • -
  • December 3 2010

Following a meeting of the Council of the European Union on 17 November 2010, plans to reform the VAT exemption for insurance and the wider financial services industry are set to continue, with Member States agreeing to find a resolution to the current problems

Obama proposes budget that would end foreign reinsurer tax advantages

  • Edwards Wildman Palmer LLP
  • -
  • USA
  • -
  • February 3 2010

President Barack Obama’s recently released proposed Budget of the U.S. Government for the Fiscal Year 2011 (the “Proposed 2011 Budget”) would disallow the deduction for excess non-taxed reinsurance premiums paid to foreign affiliates by a U.S. insurance company

Incoming regulations may increase actuarial costs

  • Edwards Wildman Palmer LLP
  • -
  • United Kingdom
  • -
  • September 2 2009

On 1 September 2009, the General Insurers' Technical Provisions (Appropriate Amount) (Tax) Regulations 2009 (the Regulation) comes into force in the UK

New regulations relating to calculation of general insurance technical provisions for tax purposes

  • Edwards Wildman Palmer LLP
  • -
  • United Kingdom
  • -
  • July 28 2009

The UK's tax authority, Her Majesty's Revenue and Customs (HMRC), has introduced new regulations relating to technical provisions made by general insurers, including members underwriting general insurance business at Lloyd's

Recent surge in the lLIHTC equity market

  • Edwards Wildman Palmer LLP
  • -
  • USA
  • -
  • November 1 2010

The low-income housing tax credit ("LIHTC") market has seen a surge in investments by insurance companies over the last year

New York Insurance Department considering requesting lower federal tax rate

  • Edwards Wildman Palmer LLP
  • -
  • USA
  • -
  • March 8 2010

According to media reports, New York Insurance Department (the “Department”) Superintendent James Wrynn announced at a membership meeting of the Association of Insurance & Reinsurance Run-Off Companies (AIRROC) that the Department’s tax working group is reviewing whether a revived New York Insurance Exchange (the “Exchange”) should request a lower federal corporate tax rate