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Results: 1-10 of 19

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

ECJ finds against AXA in VAT dispute

  • Edwards Wildman Palmer LLP
  • -
  • European Union
  • -
  • November 12 2010

In the recent case of AXA UK (Taxation) 2010 EUECJ C-17509, the European Court of Justice (ECJ) was asked by the UK Court of Appeal whether the service of passing payments from patients to dentists was exempted from VAT

Health care legislation imposes tax on annuity income

  • Edwards Wildman Palmer LLP
  • -
  • USA
  • -
  • April 26 2010

The Health Care and Reconciliation Act (the "Act"), signed into law on March 30, 2010, imposes a tax on annuity income to help pay for the multi-billion dollar reform package set forth in both the Act and the Patient Protection and Affordable Care Act, signed into law on March 23, 2010

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

Emergency Budget heralds insurance premium tax rise

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

On 22 July 2010 the Chancellor of the Exchequer, George Osborne, presented his emergency Budget

Chaucer latest Lloyd's entity to consider new domicile

  • Edwards Wildman Palmer LLP
  • -
  • United Kingdom
  • -
  • January 26 2010

In an interview with Bloomberg, Chaucer's chief executive officer Bob Stuchbery has indicated that Chaucer will consider redomiciliation out of the UK this year, noting that he would much prefer that Chaucer remained in the UK under a more competitive corporation tax environment

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

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