Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Beckett G. Cantley"'
Autor:
Geoffrey Dietrich, Beckett G. Cantley
Publikováno v:
SSRN Electronic Journal.
Since the beginning of his candidacy, there have been demands for President Donald J. Trump’s tax returns. Since his election, there have been non-stop court battles over his refusal to release personal financial information. Several House Committe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cf69d9de1ac4b22aa14e373e6cd3dcce
https://doi.org/10.2139/ssrn.3862065
https://doi.org/10.2139/ssrn.3862065
Autor:
Geoffrey Dietrich, Beckett G. Cantley
Publikováno v:
SSRN Electronic Journal.
The Bankruptcy Abuse Prevention & Consumer Protection Act (“BAPCPA”), enacted in 2005, overhauled the Bankruptcy Code with the goal of reducing serial filers’ abuse of the bankruptcy system and to increase fairness to both debtors and creditors
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5aeed1039c52c1794200279d6917e87a
https://doi.org/10.2139/ssrn.3707562
https://doi.org/10.2139/ssrn.3707562
Autor:
Geoffrey Dietrich, Beckett G. Cantley
Publikováno v:
SSRN Electronic Journal.
Following several IRS victories against abusive captive insurance companies (“CICs”), the IRS on September 15, 2019 announced a pilot Captive Insurance Company Settlement Initiative (“SI”). The SI set forth a settlement offer to a very limite
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::89cd0728ebf8f820e5b7e53b37fa5010
https://doi.org/10.2139/ssrn.3665917
https://doi.org/10.2139/ssrn.3665917
Autor:
Geoffrey Dietrich, Beckett G. Cantley
Publikováno v:
SSRN Electronic Journal.
This article seeks to address how general judicial anti-avoidance law may be applied to estate planning with IRC 831(b) captive insurance companies.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::705b45c8dd975a981f5baac0fd46b531
https://doi.org/10.2139/ssrn.3707585
https://doi.org/10.2139/ssrn.3707585
Autor:
Beckett G. Cantley, Geoffrey Dietrich
Publikováno v:
SSRN Electronic Journal.
Following its recent success against syndicated conservation easements (“SCEs”), the IRS announced a Settlement Initiative (“SI”) on June 25, 2020 to “bring finality” to taxpayers battling the IRS on SCE issues. The IRS has been suspiciou
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d1243c1128d806eb92ec017b333553c3
https://doi.org/10.2139/ssrn.3862076
https://doi.org/10.2139/ssrn.3862076
Autor:
Beckett G. Cantley, Geoffrey Dietrich
Publikováno v:
SSRN Electronic Journal.
This article is intended to provide a basic set of frequently asked questions on captive insurance companies. The questions are in no way meant to be exhaustive on the subject, but rather solely cover certain basic uniform questions potential captive
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::86d3dd79984123a2e953f8d7f7581c2c
https://doi.org/10.2139/ssrn.3707594
https://doi.org/10.2139/ssrn.3707594
Autor:
Beckett G. Cantley, F. Hale Stewart
Publikováno v:
SSRN Electronic Journal.
This is the third article in a series briefly explaining the history of U.S. captive insurance law. In the first article, we noted that businesses can be forced to form their own insurance companies if they cannot obtain insurance or if the only avai
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a2330d2f3d71cf30bec138f0acf0b4b8
https://doi.org/10.2139/ssrn.3226657
https://doi.org/10.2139/ssrn.3226657
Autor:
F. Hale Stewart, Beckett G. Cantley
Publikováno v:
SSRN Electronic Journal.
After several courts held for the IRS in captive insurance cases and denied the deductibility of premium payments, taxpayers started winning. This article discusses how those taxpayer victories validated captive insurance arrangements and showed that
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7b04a11af468f30fd92bc38c9893abd8
https://doi.org/10.2139/ssrn.3858878
https://doi.org/10.2139/ssrn.3858878
Autor:
Beckett G. Cantley
Publikováno v:
SSRN Electronic Journal.
The Internal Revenue Service and U.S. Department of Justice have been conducting a nearly decade-long crackdown on tax avoidance activities of U.S. citizens doing business internationally. The offshore crackdown began with hearings conducted by the U
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::72f969d707d4061b748108c4787eea3a
https://doi.org/10.2139/ssrn.3226499
https://doi.org/10.2139/ssrn.3226499