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Article
キャプティブ保険会社の資金の循環:論点、それとも事実?
14 October 2022 - by Kimberly W. Guerriero, Samantha Poulin
キャプティブ保険会社が情報を得た上でリスクに関する決定ができるよう、「circular flow of funds(資金の循環)」など、連邦租税裁判所が議論に用いる主な概念について確認します。
Article
Circular flow of funds for captive insurers: Argument or fact?
14 October 2022 - by Kimberly W. Guerriero, Samantha Poulin
We review key concepts of arguments used in federal Tax Court such as "circular flow of funds" so captive insurers can make informed risk decisions.
