Global Minimum Tax • Captive Insurance • Tax-Free Capital Gain

This is a weekend roundup of Bloomberg Tax Insights, which are written by practitioners featuring expert analysis on current issues in tax practice and policy. The articles featured here represent just a handful of the many Insights published each week. For a full archive of articles, browse by jurisdiction at Daily Tax Report, Daily Tax Report: State, and Daily Tax Report: International.

This week we look at BEPS Pillar Two, the captive insurance trilogy, qualified small business stock, charitable giving through a retirement account, the Schwab-TD Ameritrade merger, Swiss tax reform, lease accounting, and private equity valuation. We’ll hear from: ...