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US tax reform and foreign captives

Feb 02, 2018
US tax reform and foreign captives
From: Captive Insurance Times, Issue 140

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The US tax reform will bring sweeping changes across nearly every aspect of the tax code. John Dies explains the implications for foreign captives

The Tax Cuts and Jobs Act, passed by Congress and signed by US President Donald Trump on 22 December last year, is the first comprehensive tax reform to take place in the US since 1986. From accounting methods, to child tax care credits, nearly every aspect of the tax code will be touched in some way by this sweeping legislation. Captive insurance companies are no different.

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