Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 43

n'est	
  pas	
  Google
«	
  FAANG--‐tastic  Five	
  ».	
  

NEWS
n'arrêteront	
  pas	
  la	
  croissance	
  des	
  FAANG's.	
  «	
  Money,  money,  money  
Strait	
  par	
  contre	
  aurait	
  dit	
  «	
  Money  for  nothing...	
  ».	
  C
le	
  haut,	
  
«	
  Super	
  troupers	
  »	
  von
de	
  l'histoire	
  folle	
  que	
  nous	
  vivons.	
  	
  

	
  
	
  employees of what we might call more "normal"
companies. "Normal" companies are companies
belonging to old industry as it was before the 4th
industrial revolution. Those industries that existed
before what Alvin Toffler might perhaps have called
the "fourth wave". We should also bear in mind that
some of these monsters are able to produce and sell
at a loss, here again completely skewing the market.
It is not with "Amazon Prime" that Amazon plans to
rake in fat profits in the future. Quite the opposite, this
product is perhaps the means of winning customers'
loyalty by giving them packages that are ever more
feature-packed, packages that they can't refuse. These
titans often muscle in indirectly or to wear down the
competition. This looks like an unpromising way forward.
Where will it take them? This course of action is alarming
if we think about it a bit more carefully. Consumers, on
the other hand, receive the full benefit of it, and prices
are very competitive even when they are not "bargain
basement". Unfortunately the economy is globalised and
there is no sign of anything that could reverse this crazy
development and de-globalise it.

growth of the FAANGs. "Money, money, money" ABBA,
	
  	
  
too, used to sing. Dire Straits, on the other hand, might
	
  have said "Money for nothing". Of course, the FAANGs
are driving the world economy onwards and upwards,
«	
  
On  and  on  and  on	
  
pour	
  
es	
  grands	
  
connaisseurs	
  
but
to a certain extent»,	
  
we
are lpaying
a heavy
price in d'ABBA	
  et	
  pour	
  reste
suédoises,	
  
ou	
  encore	
  
	
  the  name  of  the  game	
  
collateral damage.
The«"Super
Troupers" will play their
part in shaking up the world of business. I fear that this
may not
beeilleur	
  
the end
state
of affairs
that we
pour	
  
le	
  m
ou	
  ofpthe
our	
  crazy
le	
  pire	
  
?	
  Nous	
  
le	
  verrons	
  
à	
  moyen	
  terme.	
  	
  
are currently experiencing.

deviennent	
  trop	
  gros	
  pour	
  couler.	
  Rien	
  ne	
  semble	
  leur	
  être	
  interdit
exemple,	
  Apple	
  ne	
  devient--‐il	
  pas	
  une	
  banque	
  de	
  paiement	
  et	
  Facebook	
  une	
  institution	
  
consommation	
  ?	
  Je	
  vous	
  l'affirmer	
  à	
  «	
  Faang--‐tastic	
  ,	
  rien	
  d'impossible	
  !	
  ».	
  	
  
	
  

JAN 2018

Ces	
  firmes	
  superstars	
  seraient--‐elles	
  des	
  arbres	
  qui	
  cachent	
  la	
  forêt	
  ?	
  Peut--‐être...	
  

-

N°99

- NOV / DEC /

économiques	
  telles	
  que	
  par	
  exemple	
  le	
  déclin	
  durable	
  des	
  taux	
  d'intérêt.	
  N'est--‐
aussi	
  terrifiant	
  ?	
  Lorsque	
  
voix	
  et	
  admiratifs.	
  Qui	
  dit	
  mieux	
  ?	
  «	
  Les  jeux  sont  fait	
  »	
  dirait	
  le	
  croupier.	
  Demandons--‐
grand	
  signifie	
  plus	
  solide	
  et	
  meilleur,	
  dans	
  un	
  monde	
  capitaliste	
  o
«	
  big	
  five	
  »,	
  monstres	
  de	
  la	
  savane	
  
	
  
et	
  
liqui
"On and on and on", for real ABBA connoisseurs, and
Surely
we need to bring in a more aggressive
to stay with
our Swedish
references,
name of the
François	
  
asquelier,	
  
of	
  A"the
anti-trust
policy to
avertrthis
threat?
plus	
  
encore.	
  
Elles	
  
éinvestissent	
  
en	
  tout,	
  
y	
  cMompris	
  
dChairman	
  
ans	
  
des	
  
aTEL	
  
ctifs	
  
financiers,	
  
game" might be good as a conclusion to this article. Big
LE MAGAZINE DU TRESORIER / TREASURER MAGAZINE

grands	
  deviendront	
  encore	
  plus	
  grands	
  et	
  les	
  autres	
  attraperont	
  ce	
  qui	
  reste.	
  Ces	
  faibles	
  taux	
  d'intérêt	
  
tech stocks have made a permanent change to the world
The
European Union
tried d
toes	
  
resist,
but
n'arrêteront	
  
pas	
  has
la	
  certainly
croissance	
  
FAANG's.	
  
«	
  M
oney,  money,  money  »	
  chantonnait	
  aussi	
  ABBA.	
  Dire	
  
(of business) for the long-term. Will this be for the better
without much success. It is as if we were back in the
elle	
  
p
as	
  
à
	
  
a
ccentuer	
  
l
es	
  
i
négalités	
  
d
e	
  
r
evenus	
  
et	
  les	
  
de	
  
richesses	
  
elntre	
  
entreprises	
  
pays	
  
Strait	
  
p
ar	
  
c
ontre	
  
a
urait	
  
d
it	
  
«
	
  
M
oney  for  nothing...	
  
».	
  the
Certes	
  
Fshall
AANG's	
  
irent	
  
'économie	
  
mondiale	
  evt	
  
ers	
  
or for
worse?
We
see in tthe
medium
term.
era before 1929. However, the story will not end in the
le	
  haut,	
  
ous	
  
en	
  sure
payons	
  
'une	
  
ertaine	
  
same
way, m
weais	
  
cannbe
quite
of that.dThe
bigcboys
will manière	
  le	
  prix	
  fort	
  en	
  conséquences	
  collatérales.	
  Les	
  
become
even
bigger and
others
will grab whatever
«	
  Super	
  
troupers	
  
»	
  the
vont	
  
contribuer	
  
à	
  bousculer	
  le	
  monde	
  économique.	
  Je	
  crains	
  que	
  ce	
  ne	
  soit	
  pas	
  la	
  fin	
  
is left over. d
These
interest
willles	
  
not halt
feront	
  
es	
  jlow
aloux	
  
prates
armi	
  
«	
  sthe
imples	
  
François Masquelier,
de	
  l'histoire	
  folle	
  que	
  nous	
  vivons.	
  	
  
ème
of ATEL
Les	
  entreprises	
  «	
  normales	
  »	
  sont	
  celles	
  de	
  la	
  vieille	
  industrie	
  Chairman
d'avant	
  
la	
  4 	
  
industries	
  qui	
  existaient	
  avant	
  ce	
  qu'Alvin	
  Toffler	
  aurait	
  qualifié	
  de	
  «	
  quatrième	
  vague	
  
Pensons	
  aussi	
  que	
  certains	
  de	
  ces	
  «	
  monstres	
  »	
  
là	
  aussi	
  de	
  fausser	
  complètement	
  un	
  marché.	
  Ce	
  n'est	
  pas	
  avec	
  «	
  Amazon	
  Prime	
  
dégager	
  de	
  gros	
  profits	
  futurs.	
  Par	
  contre,	
  ce	
  produit	
  est	
  peut--‐
leur	
  offrir	
  des	
  «	
  packages	
  

course	
  en	
  avant.	
  Où	
  les	
  conduira--‐t--‐elle	
  ?	
  Cette	
  course	
  
Par	
  contre,	
  les	
  consommateurs	
  en	
  p	
  	
  rofitent	
  pleinement	
  
sont	
  
pas	
  «cassés	
  ».	
  L'économie	
  s'est	
  hélas	
  
	
  
envolée	
  et	
  la	
  «  déglobaliser	
  ».	
  Ne	
  faudrait--‐il	
  pas	
  déployer	
  une	
  politique	
  anti--‐
«	
  On  and  on  and  on	
  »,	
  pour	
  les	
  grands	
  connaisseurs	
  d'ABBA	
  et	
  pour	
  rester	
  dans	
  nos	
  références	
  
prévenir	
  ce	
  risque	
  

43

suédoises,	
  ou	
  encore	
  «	
  the  name  of  the  game	
  »	
  pourrait	
  servir	
  de	
  conclusion	
  à	
  cet	
  article.	
  Les	
  grandes	
  



Table des matières de la publication Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018

COUVERTURE
SOMMAIRE
EDITORIAL
FINANCIAL HIGHLIGHTS Luxembourg Tax News
INTERVIEW with Dick Oskam, Head of Sales for Transaction at ING
FOCUS
Value generation - How to create (more) value for the company with a better capital allocation
Managing bank accounts, the Cinderella of treasury management
Treasury on the Digital Front Line
FORUM
Implementation of EU Tax Rules
Innovative payments solution
Construction de portefeuille : combiner gestion active et passive
Decision Time: Investing in Money Funds after EU Reforms
Payments as a Strategy
Are asia’s corporates ready to repo?
The evolving role of treasurers
THE FINANCIAL RISK OBSERVATORY
NEWS
LIFE BEYOND NUMBERS
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - COUVERTURE
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 2
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - SOMMAIRE
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 4
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - EDITORIAL
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - FINANCIAL HIGHLIGHTS Luxembourg Tax News
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 7
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - INTERVIEW with Dick Oskam, Head of Sales for Transaction at ING
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 9
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - Value generation - How to create (more) value for the company with a better capital allocation
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 11
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 12
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 13
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - Managing bank accounts, the Cinderella of treasury management
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 15
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 16
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 17
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 18
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - Treasury on the Digital Front Line
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 20
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 21
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - Implementation of EU Tax Rules
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 23
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - Innovative payments solution
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 25
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - Construction de portefeuille : combiner gestion active et passive
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 27
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - Decision Time: Investing in Money Funds after EU Reforms
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 29
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - Payments as a Strategy
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 31
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - Are asia’s corporates ready to repo?
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 33
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - The evolving role of treasurers
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 35
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 36
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - THE FINANCIAL RISK OBSERVATORY
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 38
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 39
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 40
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - NEWS
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 42
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 43
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 44
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 45
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 46
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 47
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 48
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 49
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 50
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 51
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 52
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - LIFE BEYOND NUMBERS
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 54
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 55
Trésorier/Treasurer magazine - N°99 - Nov/Dec/Jan 2018 - 56
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