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Income Tax | 6 Months Ended
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Jun. 30, 2017
Income Tax Disclosure [Abstract] |
Income Tax Disclosure [Text Block] | Income Tax Provision for income tax expense differed from the amounts computed by applying the U.S. federal income tax statutory rate of 35.0% to pre-tax income as a result of the following for the three and six months ended June 30, 2017 and 2016 (dollars in thousands):
|  | Three months ended June 30, |  | Six months ended June 30,
|  | 2017 |  | 2016 |  | 2017 |  | 2016
Tax provision at U.S. statutory rate |  | $ | 118,760 |  |  | $ | 123,628 |  |  | $ | 191,506 |  |  | $ | 161,281 |
Increase (decrease) in income taxes resulting from: |  |  |  |  |  |  |  |
Foreign tax rate differing from U.S. tax rate |  | (4,261 | ) |  | (8,398 | ) |  | (10,413 | ) |  | (12,282 | )
Differences in tax bases in foreign jurisdictions |  | (13,375 | ) |  | (5,553 | ) |  | (16,759 | ) |  | (14,489 | )
Deferred tax valuation allowance |  | 13,031 |  |  | 4,288 |  |  | 14,213 |  |  | 9,287 |
Amounts related to tax audit contingencies |  | (1,783 | ) |  | 3,288 |  |  | (1,172 | ) |  | 3,889 |
Corporate rate changes |  | 44 |  |  | — |  |  | (1,193 | ) |  | — |
Subpart F |  | 1,140 |  |  | 738 |  |  | 1,326 |  |  | 1,433 |
Foreign tax credits |  | (1,938 | ) |  | (427 | ) |  | (2,064 | ) |  | (721 | )
Equity compensation excess benefit |  | (2,609 | ) |  | — |  |  | (4,464 | ) |  | — |
Return to provision adjustments |  | (633 | ) |  | (442 | ) |  | (403 | ) |  | (316 | )
Other, net |  | (1,251 | ) |  | (2 | ) |  | (1,120 | ) |  | 146 |
Total provision for income taxes |  | $ | 107,125 |  |  | $ | 117,120 |  |  | $ | 169,457 |  |  | $ | 148,228 |
Effective tax rate |  | 31.6 | % |  | 33.2 | % |  | 31.0 | % |  | 32.2 | %
The effective tax rates for the second quarter and the first six months of 2017 were lower than the U.S. Statutory rate of 35.0% primarily as a result of income generated in non-U.S. jurisdictions, predominately related to income earned in RGA Life Reinsurance Company of Canada and the United Kingdom Branch of RGA International Reinsurance Company dac, with statutory rates of approximately 26.6% and 19.3%, respectively. Further, tax benefits derived from differences in tax bases in foreign jurisdictions and benefits related to the filing of an amended tax return also lowered the effective tax rate. These items were partially offset with a valuation allowance established related to the amended return filing. The effective tax rates for the second quarter and first six months of 2016 were lower than the U.S. Statutory rate of 35.0% primarily as a result of tax benefits from income in non-U.S. jurisdictions, mostly related to RGA Life Reinsurance Company of Canada, with lower tax rates than the U.S. and differences in tax bases in foreign jurisdictions. These benefits were partially offset by an accrual related to an uncertain tax position.

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- References No definition available. + Details
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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI http://asc.fasb.org/topic&trid=2144680 + Details
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