31. Competent authorities should pay attention that back-to-back booking practices or intragroup …

Competent authorities should pay attention that back-to-back booking practices or intragroup operations – where envisaged – are not planned to an extent to deprive the TCB of the purpose and rationale of its presence in the relevant Member State, turning them into ‘empty shells’ that circumvent legal and regulatory requirements. This assessment should also focus on the consistency of such practices with risk management requirements, and the extent of revenue dependence.

1. Prezentare generală

1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

3. Standarde asociate

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