The better the question. The better the answer. The better the world works. У вас есть вопрос? У нас есть ответ. Решая сложные задачи бизнеса, мы улучшаем мир. У вас є запитання? У нас є відповідь. Вирішуючи складні завдання бізнесу, ми змінюємо світ на краще. Meilleure la question, meilleure la réponse. Pour un monde meilleur. 問題越好。答案越好。商業世界越美好。 问题越好。答案越好。商业世界越美好。

EY Global Captive Network

Teams of professionals working together in an integrated way across the globe to bring exceptional service to captive market clients

Tax

Captive services

Managing tax obligations responsibly lays a foundation for pragmatic and sustainable long-term growth.

EY teams bring pragmatic insight on the current tax environment, years of experience in all areas of tax and innovative thinking tailored to each client. EY services include tax consulting, structuring and advisory; tax compliance; tax provision preparation or assistance; transfer pricing and planning, documentation and risk mitigation; indirect tax services, including VAT and premium tax, self-procurement tax, and state and local income taxes; help with tax authority examinations; international tax advisory services; and tax technology and transformation services.

EY teams can help you align your company’s tax operations with its overall business strategy, while managing worldwide tax risks and meeting cross-border and multi-jurisdictional reporting obligations. In 1 country or 126, you will receive high quality services provided by EY professionals.

Business tax services

EY tax planning and advisory professionals across the globe provide insightful, innovative and practical multi-country tax advisory services throughout the tax life cycle across every sector and market.

 

Business tax advisory

EY business tax advisory professionals provide tax advisory services for complex business transactions and proposed structures. EY services combine technical knowledge with practical, commercial and industry experience. The tax professionals provide advice tailored to your business, from planning and determining feasibility through helping implement, to reporting and maintaining effective relationships with tax authorities.

EY people have extensive experience in all aspects of the captive markets and can help evaluate captive insurance structures and guarantee or indemnity arrangements from various perspectives.

We can help you reduce inefficiencies, improve your risk management structure, mitigate risk and make the most of opportunities, building sustainable tax strategies that can help your business succeed.

 

Insurance product taxation

EY Captive Insurance Services team can help a company analyse its risks with an eye toward whether the organisation can be placed in an insurance vehicle that will be respected as such for US or local income tax purposes. This includes looking at some of the newer and less traditional risks businesses face, or “may want, to cover, and that, absent insurance, could only be handled through self-insurance or other types of non-insurance/financial vehicles” products.

EY teams can also help structure an insurance vehicle and develop the arrangement terms so it qualifies as insurance, or we can help determine whether another type of financial instrument may be more suitable and assist the company in understanding the associated tax treatment.

 

Global compliance and reporting

The global compliance and reporting services can help you meet reporting requirements and give you access to dedicated insurance tax teams with significant years of experience in the captive insurance arena.

Through an integrated approach, standardised methodology and an extensive network of experienced captive insurance professionals, EY Global Captive Network can help companies at all stages of the tax life cycle.

Because your needs may change as your finance and tax model evolves, the service model can scale from monitoring your local filing obligations to outsourcing your entire record-to-report process.

Services include:

  • Tax accounting and provisions
  • Income tax compliance
  • Consultation regarding Internal Revenue Code Section 953(d) election
  • Tax controversy and planning

 

Tax controversy

EY teams include experienced tax controversy and IRS administrative practice professionals, as well as knowledgeable captive insurance controversy professionals with decades of combined industry and government experience dealing with tax controversy, litigation and treasury/IRS process issues.

 

Transfer pricing and operating model effectiveness

EY captive services professionals across the globe provide a variety of services to the captive industry covering the broad insurance captive life cycle.

Transfer pricing planning and feasibility study

For companies considering whether to set up captive insurance companies or new related-party transactions involving their existing captive insurance company.

Transfer pricing health check and documentation

We help companies with existing captive insurance companies:

  • Prioritise the related-party transactions affecting the captive insurance company
  • Document business and economic substance
  • Analyse a captive insurance company’s transfer pricing practice based on applicable transfer pricing requirements
  • Review transfer pricing policies against actual practices
  • Document transfer prices of related-party transactions according to US and other local documentation standards, as well as OECD transfer pricing guidelines

 

Indirect tax services

EY teams of indirect tax professionals combine technical knowledge and years of experience with industry understanding and access to technologically advanced tools and methodologies. We identify risk areas and sustainable planning opportunities for indirect taxes throughout the tax life cycle, helping you meet compliance obligations and business goals around the world.

Services include:

  • Premium or self-procurement tax advisory
  • Value-added tax and customs
  • Tax credit investment advisory

 

International tax services

EY international tax professionals help clients manage their global risk footprint in the most tax-efficient manner, including advising on global risk alignment and placement using individually developed structure(s).

We also maintain a network of Foreign Tax Desks – teams of highly experienced professionals from across the world who provide deep knowledge of tax-specific issues with respect to their own country. The combination of local professionals and the Foreign Tax Desk network means that we can provide real-time advice on business issues, including the efficient movement of risk.

Regional tax contacts

EY Americas

Maria Robinson
Barbados
+1 246 430 3878

Bill Bailey
Bermuda
+1 441 294 5319

Kevin Poczatek
Cayman
+1 345 814 8962

Paul H. Phillips III
United States
+1 214 754 3232

Mikhail Raybshteyn
United States
+1 516 336 0255

Karey Dearden
United States
+1 212 773 7056

EY EMEIA

Jenny Coletta
United Kingdom
+44 20 795 15993

EY Asia-Pacific

Dale Judd
Australia
+61 3 9655 2769

Raed Raza
Hong Kong
+8 522 675 2828