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Introduction to Pillars One and Two for Insurers
Introduction to Pillars One and Two for Insurers One major feature of the OECD's two-pillar regime is that MNEs would base the calculation of taxes due on book-based financial statements. The ...- Authors: Surjya Mitra, Matthew Lodes, Julie V Goosman, Peter J Sproul
- Date: Sep 2022
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting; Global Perspectives
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New Era - Regulator Outlines Changes In Financial Services Industry
New Era - Regulator Outlines Changes In Financial Services Industry A regulator's perspective on the changing insurance and financial services industry, including changes in the state ...- Authors: Jose Montemayor
- Date: Oct 1999
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Leadership>Change management; Strategic Insight and Integration>Big picture view
- Publication Name: The Actuary Magazine
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Global Perspectives; Public Policy; Public Policy