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The impact of the new capital and liquidity requirements (banking) presentation
Published on 15 Feb 12 by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- overview of the basel III framework
- implications of basel III for banks
- APRA’s proposed liquidity requirements
- APRA’s proposed capital requirements
- tax implications of the proposed changes:
- hybrid capital instruments
- thin capitalisation
- foreign subsidiaries.
Author profiles
Emanuel Hiou CTA
Emanuel is a partner in Deloitte’s financial services industry tax practice. Emanuel specialises in tax consulting for M&A transactions, corporate restructures, capital raising transactions, cross-border funding structures and tax risk management for the banking industry. Prior to joining Deloitte in March 2010, Emanuel had 14 years experience with National Australia Bank (NAB) in various tax leadership and advisory roles, including Head of Group Taxation for nine years. In those roles, Emanuel contributed to many M&A deals, capital raising transactions and product development initiatives in NAB’s banking and funds management businesses. - Current at 30 September 2011Colleen Cassidy

This was presented at 2012 Financial Services Taxation Conference .
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