毕马威：2017保险税季度报告（4页）.pdf

1、 Featured Report Trending News and Points of Views Events Welcome to Insurance Tax Quarterly Featured Report Global tax risks bring increased challenges In response to todays complex, global tax developments and to better understand a companys global tax position, the Organization for Economic Coope

2、ration and Development (OECD) undertook a major study on Base Erosion and Profit Shifting (BEPS) designed to give taxing authorities the tools to combat inappropriate tax planning strategies and increase the transparency of groups global tax affairs. Trending Economic considerations of Trumps tax pr

3、oposals A reportU.S. Economic Updateexamines the cyclical and structural backdrop that could affect the efficacy of Donald Trumps plans as he enters the presidency. Tax Reform | A KPMG reportEconomic considerations of Trumps tax proposalsexamines the cyclical and structural backdrop that could affec

4、t the efficacy of Donald Trumps plans as he enters the presidency. The discussion includes a look at Trumps tax policies including proposals for lower individual (personal) and corporate taxes, and considers two offsets to pay for the tax cuts. Tax Reform | Presented in easy to compare table format,

5、 we present the positions between the Camp proposal, the House blueprint and President-elect Trumps campaign proposal on a list of tax issues, including individual tax, business tax, international tax, life insurance companies, P&C insurance companies, and more. Read here. State Tax | The Arizona De

6、partment of Revenue recently released a ruling addressing whether two companies were considered “insurance companies” so that they were exempt from paying Arizona corporate income tax. Read/Listen to podcast here. News and Points of View Adjustments to life insurance reserves determined as change in