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Disruption has become a fact of life for financial services companies, whether in banking, insurance or asset and wealth management. Delegates to PwC’s Tax Forum were under no illusions about the transformation to come: in a poll conducted at the event, 88% said they expected technology to change the operating model of their businesses either moderately or significantly in the years ahead. But as the industry’s value proposition begins to shift, what will that mean for the way in which value is taxed?