Sebastian Ma’ilei

Sebastian is an insurance transfer pricing specialist and has over 15 years of experience in transfer pricing for insurance and reinsurance clients in particular insurers with global multinational insurance programmes.

He has advised clients operating in the Lloyd’s market, London market and life insurers on intra-group reinsurance/retrocession (covering proportional and non-proportional treaties, stop loss, XL, fees and facultative covers) covering multinational programmes. He was also involved in the first unilateral UK reinsurance APA and the first bi-lateral UK/German APA for a UK insurer in respect of its branch profit allocation to its German branch. The APA resulted in several millions cash tax savings for the client over a period of 5 years.

Sebastian was involved in major UK reinsurance audit which resulted in no transfer pricing adjustments. More recently, Sebastian is involved in a Mutual Agreement Procedure (MAP) covering brand royalties for a major insurance group.