In this roundtable, Ralf Heussner – Luxembourg Partner & Greg Martin – UK Partner talk about the key issues happening in the industry with the regulatory changes and modifications to operating models, including MiFID 2, AIFMD, and UK’s exit from the EU.

The discussion focuses on the impact of research cost, fee and distribution models, the cost of a ban on inducement payments, and the rise of technology.

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In this discussion, Stephen Weston – UK Partner, Sam Gordon – Japan Partner, and Silke Imig – German Director, speak to the distinct challenges in the banking sector.

Silke discusses three approaches authorized by the OECD and their impact in Germany, resulting in stringent Tier 1 capital requirements along with attribution of profits/capital to Permanent Establishment (PE). Sam speaks to how the BIS ratio/Capital allocation approach and Thin capitalization approach have affected the branch capital allocation in Japan. And they also discuss the UK rules that include a capitalization approach, with Capital Attribution Tax Adjustments, and with separate enterprise principle.

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Tune into this riveting conversation where Sam Gordon – Japan Partner, Priscilla Ratilal – UK Director, and Bill Yohana – US Managing Director, speak about the recent trends in funds Transfer Pricing, along with the interaction between tax and regulatory dimensions.

Both Sam and Priscilla agree that FTP methodologies do vary greatly amongst different banks. They speak to how FTPs in banks is based on base rate or cost rate, and risk components like prepayment issues, regulatory costs associated with liquidity.

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In this roundtable, Seb Ma’ilei – UK Partner, walks through the trends of AOA in the insurance industry with a focus on the acceptability of authorized OECD approach in the Insurance industry. Seb describes how most countries are willing to accept the adoption AOA by tax authorities and APAs, which is an insight gained by the Deloitte Global survey.

Priscilla Ratilal – UK Director, throws light on Brexit’s impact on clients’ existing branch profit allocation method and ways a UK insurance company could respond to regulations post-Brexit.

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In this discussion, Stephen Weston – UK Partner, and Priscilla Ratilal – UK Director, speak about the delineation of transactions and various characteristics of loans that are being considered currently.

Other issues discussed in this roundtable that are a part of the OECD draft include cash box, passive association, implicit support, reputational risk, cash pooling, intra-group hedging, and captive insurance.

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In this roundtable, Greg Martin, Stephen Weston – UK Partners, and Priscilla Ratilal – UK Director, discuss how all the impacts of Brexit reorganization will likely lead to the movement of people. They focus on the characteristics that would impact the operating model and TP with respect to Operating Model in the Banking and Insurance sectors.

In the forum, they highlight the factors of risk considerations for TP models, the critical nature of the transition phase after Brexit and preparedness for VAT in transactions.

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In this last episode of the roundtable, Stephen Weston – UK Partner, thanks to all the speakers who contributed insights into the forum.

Click on the recommended pages below for further reading and in-depth insights on the topics discussed.

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