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pro vyhledávání: '"F. Hale Stewart"'
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
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