pre-tax net income loss in any given period between different >urisdictions with comparatively higher tax rates and those with comparatively lower tax rates. The geographic distribution of pre-tax net income loss can vary significantly between periods due to, but not limited to, the following factors the business mix of net premiums written and earned the geographic location, the siNe and the nature of net claims and claim expenses incurred the amount and geographic location of operating expenses, net investment income, net realiNed and unrealiNed gains losses on investments outstanding debt and related interest expense and the amount of specific ad>ustments to determine the income tax basis in each of the Company’s operating >urisdictions. In addition, a significant portion of the Company’s gross and net premiums are currently written and earned in Bermuda, which does not have a corporate income tax, including the ma>ority of the Company’s catastrophe business, which can result in significant volatility to its pre-tax net income in any given period. A reconciliation of the difference between the provision for income taxes and the expected tax provision at the weighted average tax rate is as follows Year ended December 31, 2021 2020 2019 Expected income tax benefit expense  3,093  2,49  22,4 Nondeductible expenses 334 ,04 ,09 Reinsurance ad>ustment 4,604 S S Income tax audit ad>ustment S 3,424 S Effect of change in tax rate 14,904 3,0 262 Transfer pricing 224 206 2,03 GAAP to statutory accounting difference S S 6,3 U.S. base erosion and anti-abuse tax 1,2 36 S Withholding tax 1,013 1,22 66 Non-taxable loss on sale of RenaissanceRe UK S 6,091 S Change in valuation allowance 42,19 13,003 ,41 Foreign branch ad>ustments ,491 1,21 ,31 Other 1,6 1,33 2, Income tax benefit expense  10,66  2,62  1,21 F-1