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德勤在线 — 普通话网络讲座及Dbriefs 微播

德勤在线普通话网络讲座及Dbriefs 微播 


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Webcasts archived in the last 6 months can be accessed on this page.

Webcasts archived in the last 6 months can be accessed on this page. For a complete program schedule and topic information on upcoming webcasts, download the Program Guide.



India Spotlight
's Budget 2014: Great Expectations?

11 July 2014
*Length of webcast: 90 minutes
Host: Neeru Ahuja
Presenters: Anis Chakravarty, N. C. Hegde, Krupa Venkatesh

The recent Indian elections have brought in a new government with a strong growth focused agenda. Expectations are riding high as India prepares for a crucial Budget in July 2014. At the top of the new government's agenda will be ensuring an amiable business environment for investors both in India and abroad, and reining in inflation. It is expected that the Government will look at reducing regulatory uncertainty and simplifying procedures to enhance the business environment. What about a roll-back on retrospective tax laws? Any anticipated moves to revive the investment climate and any intentions to introduce GST in the near future? We'll discuss:

  • Impact of key budget proposals to the business environment.
  • The larger ramifications from a direct and indirect tax perspective for organizations.
  • Given the new changes, what can organizations do to plan more effectively.

Tune in to keep up with the latest changes being considered in India's Budget 2014.

Transfer Pricing
Transfer Pricing Issues in the Context of Mergers and Acquisitions

26 June, 2:00 – 3:00 PM HKT (GMT +8)
Host: Shanto Ghosh
Presenters: Samir Gandhi, Tae Hyung Kim, and Danny Po

Multinational enterprises often rely on inorganic growth to expand their global footprint. As mergers and acquisitions (M&A) activity becomes prevalent, transfer pricing issues have come to play an important role in the pre- and post-acquisition process. We'll discuss:

  • Key characteristics of M&A activity across the globe with specific emphasis on Asia Pacific.
  • Transfer pricing issues in the due diligence phase of an M&A deal, including possible risk from lack of documentation or support for pre-existing transfer pricing policies, and suitable reserves for uncertain tax positions.
  • Post-acquisition transfer pricing issues such as aligning pre- and post-acquisition transfer pricing policies in the integrated group, and transfer pricing issues related to business restructuring in the post-acquisition phase.

Gain insights from an in-depth discussion on the importance of transfer pricing issues in the context of M&A.

Indirect Tax
VAT / GST on Cross-border Digital Services and Intangibles: What next for B2B and B2C Rules in Asia Pacific?

19 June 2014
Host: Robert Tsang
Presenters: Aili Nurk, Chikara Okada, and Chandran Ramasamy

A number of Asia Pacific countries, namely China, Japan, and Malaysia, are implementing new indirect tax rules over the next 18 months and all are focused on new ways of tackling taxation of cross-border services and intangibles. Concurrently with the BEPS project, the OECD is also taking steps on the indirect tax front to develop the next set of OECD VAT / GST International Guidelines focusing on the “challenges of taxing the digital economy”. We’ll discuss:

  • The rules for indirect taxation of electronic or digital B2C supplies in step with BEPS recommendations.
  • Soon to be finalized OECD rules on B2B supplies and where the B2C work is likely to be headed.
  • How Asia Pacific tax authorities are approaching this, particularly in Japan with the increase in consumption tax rate and scope starting in April this year, in China as part of the ongoing VAT Reform Program, and in Malaysia as part of the GST rollout in April 2015.

Explore more about how the VAT / GST rules are shaping and developing across the region.

India Spotlight
E-commerce Transactions in India: The Final Frontier

12 June 2014
Host: Prashant Deshpande
Presenters: Rajesh Gandhi and Rohinton Sidhwa

Electronic commerce in India is poised to grow significantly, as traditional infrastructure is outpaced by the feverish growth of India's cities. As the consumption based tax systems in India struggle to keep pace with these technological developments, what can e-commerce companies do to meet the challenges? We'll discuss:

  • Current state of the market, projections for growth, and policies concerning opening up the market to foreign investors.
  • Indian judicial precedent on various models such as cloud services, server space, and webserver as a PE.
  • Impact, in India, of the OECD discussion paper on “Tax Challenges of the Digital Economy” released for public comment in March 2014.
  • Impact of Indian indirect taxes on e-commerce transactions related to sale of goods such as e-tailing and electronically supplied services such as digitized content.

Gain insights from practical experiences and case studies on e-commerce transactions in India.

International Tax
Business Model Transformation in Asia Pacific: Lessons Learned

10 June, 2:00 – 3:00 PM HKT (GMT +8)
Host: Tom Ewigleben
Presenters: Korneeka Koonachoak, Nazly Siregar, and Paul Zanker

Pioneering companies in Business Model Transformation have transformed their operating models, resulting in improved financial performance through, for example, lower effective tax rates (ETR), better operational efficiency, and better leverage on economies of scale. What exactly did they do and what could have been done differently? We'll discuss:

  • What caused them to rethink their operating models – tax, operations, or both?
  • Critical decisions made during design and implementation.
  • Tax and operational benefits realized.
  • Lessons learned from recent case studies.

Understand the experiences and lessons learned from these pioneering companies in the region.

Industries – Financial Services
The Countdown for FATCA Compliance: Where are We Now and What to Do after the Deadline Has Passed?

5 June 2014
Host: Jim Calvin
Presenters: Marie Gervacio and Alison Noble

Foreign Account Tax Compliance Act (FATCA) will go live on 1 July 2014. Many financial institutions, however, will be unprepared or under-prepared due to late starts or failure by governments to have timely signed intergovernmental agreements (IGA) with the U.S. What can financial institutions do to prepare for FATCA? We'll discuss:

  • Uncertainties such as whether and which model of IGA will be signed in jurisdictions relevant to a financial institution in the compliance landscape within the time remaining.
  • How to deal with non-compliant counterparties – when and how it becomes relevant.
  • Reconciliation and upgrading processes from the U.S. regulations in order to meet IGA standards such as automated onboarding and reasonableness checks, and local compliance program requirements and enforcement under an IGA.

Learn how financial institutions can prepare themselves for FATCA, leading up to and beyond 1 July 2014.

May 2014

International Assignments
Waiting for Lightning to Strike: How do Employers Evaluate Risk in Tax Compliance?

29 May 2014
Host: Russell Bird
Presenters: Tony Jasper, Jill Lim, and Paul Tyler

These days it seems that the question is not if an audit will strike but when. Tax authorities are scrutinizing information gathered to ensure individual and employer tax returns are aligned with current tax laws. Where are the particular areas of risk for employers in the Asia Pacific region, and how can we evaluate risk and take action? We'll discuss:

  • Trends in audit activity and information gathering across the region.
  • Techniques that employers can use to evaluate the tax risk in their compliance process.
  • Specific areas of risk, such as business travelers, that employers should focus on and what they should do when "lightning strikes".

Learn how employers are addressing specific areas of risk in tax compliance across the region.

International Tax
Base Erosion and Profit Shifting (BEPS): What's Happened So Far? And What's Next?

27 May 2014
Host: Steve Towers
Presenters: Anis Chakravarty, Leonard Khaw, Peter Madden, and David Watkins

The BEPS Project is the most important review of the world’s international tax architecture in decades. Since its official launch by the OECD and G20 in July 2013, what have been the key developments, both globally and in Asia Pacific? We'll discuss:

  • Work currently being undertaken by the OECD, including country-by-country reporting, transfer pricing documentation, the transfer pricing aspects of intangibles, the tax aspects of the digital economy, prevention of tax treaty abuse, and hybrid mismatch arrangements.
  • Areas of potential "friction" amongst OECD / G20 countries.
  • Updated "BEPS scorecard" for Asia Pacific countries: current legislative position, perspectives of governments and the public, and unilateral BEPS actions.
  • The (expected) way forward.

Find out the current position on this very important international tax initiative.

Japanese Language Webcasts

5月21日 12:00 – 1:00 PM (日本時間、GMT+9)
司会進行:川井 久美子
講師:村中 靖、 白澤 賢



  • グローバル役員報酬と海外経営幹部報酬
  • 経営幹部報酬の見直しの必要性とその背景
  • 海外勤務役員の場合の費用負担と税務上の留意点
  • 株式報酬制度と海外勤務者の税務上の留意点 等

India Spotlight
Deepening Links: Transfer Pricing and Indirect Tax in India

8 May 2014
Host: Samir Gandhi
Presenters: Manisha Gupta and M.S. Mani

The debate on the linkages between transfer pricing (TP) and indirect taxes (IDT) is not new, though several recent developments in India have signified deeper ties are being formed between the two. How should you accommodate the TP and IDT issues on the same platform, in order to avoid adopting a silo approach to the growing complexities in these taxes? We'll discuss:

  • Concept of related party in terms of transfer pricing regulations and indirect tax laws.
  • Expanding TP legislation, including coverage of Specific Domestic Transactions.
  • New perspectives on Customs Valuation for related party transactions based on two recent Customs decisions.
  • The link between TP and service taxes, in light of the recent changes in the service tax legislation including the provision for a mechanism to compare the cost of providing services.
  • Importance of documentation and reporting requirements suitable for TP and IDT.

Gain new insights on the deepening interplay between transfer pricing and indirect taxes.

April 2014

International Tax
Annual Review: Double Tax Treaty Update and OECD / UN Developments

29 April 2014
* Length of webcast: 75 minutes
Host: Steve Towers
Presenters: Leonard Khaw and Vicky Wang

We will review the important new double tax treaties in Asia Pacific, major case law and administrative developments concerning the interpretation of double tax treaties, and significant OECD / UN developments relating to double tax treaties and other international tax topics. We'll discuss:

  • New double tax treaties signed or ratified by China, Japan, Korea, and other countries.
  • Important cases on treaty interpretation, including the "permanent establishment" (PE) definition and anti-avoidance rules.
  • Proposed amendments to the OECD Commentary.
  • China's Bulletin 19 on employee secondments and PEs.
  • The UN's initiative in regard to services income.
  • Update on the OECD / G20 "base erosion and profit shifting" (BEPS) project.

Learn about the important developments in the last 12 months in regard to double tax treaties and OECD / UN projects.




  • 新颁布的两个海关审价办法的出台背景以及与原审价办法相比的主要变化。
  • 新审价办法可能给企业带来的影响分析。
  • 如何更好有效应对海关审价。
  • 案例分享。


International Tax
BEPS: Discussion Draft on Action 1 (Digital Economy)

4 April 2014
* Length of webcast: 75 minutes
Host: Steve Towers
Presenters: Leonard Khaw, Richard Mackender, Ben Pickford, and David Watkins

On 24 March 2014, the OECD issued, for public comment, its long-awaited discussion draft on BEPS Action 1 ("address the tax challenges of the digital economy"). What does the document say and how might it impact your organization? We'll discuss:

  • The OECD's view that other actions within the BEPS project will significantly restrict BEPS tax planning in regard to the digital economy.
  • The OECD's list of possible options to fully address the tax challenges of the digital economy.

- Modifications to the PE definition, to restrict the exceptions in Article 5(4).     
- New nexus based on the notion of "significant digital presence".
- A "virtual fixed place of business PE", a "virtual agency PE", and a "virtual on-site business presence PE".
- Withholding tax on digital transactions.
- VAT options, in regard to: (i) exemptions for imports of low valued goods, and (ii) remote digital supplies to consumers.

  • Reading between the lines: what the discussion draft tells us about the "behind the scenes" conflict within the BEPS project.

Keep up to date with significant changes in international taxation under the BEPS project.

International Tax
BEPS: Discussion Drafts on Action 2 (Hybrid Mismatch Arrangements)

2 April 2014
* Length of webcast: 80 minutes
Host: Steve Towers
Presenters: Mark Brandon, Peter Madden, and Jun Takahara

On 19 March 2014, the OECD issued, for public comment, two related discussion drafts as part of Action 2 (hybrid mismatch arrangements) of the BEPS project. One discussion draft deals with recommendations for domestic law changes, whilst the other discussion draft covers treaty issues. What are the proposals and how might they affect your organization? We'll discuss the OECD's recommendations in regard to:

  • Hybrid financial instruments (such as deferred payment structures) and hybrid transfers (such as repos).
  • Hybrid entity payments, such as payments by disregarded entities under the U.S. "check the box" rules and by permanent establishments.
  • Imported mismatches and reverse hybrids, where the effect of the bilateral hybrid structure is effectively "imported" into a third country.
  • Ordering rules in regard to which country should have the primary responsibility for the relevant law change.
  • Proposed amendments to the OECD model treaty in regard to hybrid transactions and entities.

Keep up to date with significant changes in international taxation under the BEPS project.

March 2014

International Tax
BEPS: Discussion Draft on Action 6 (Prevent Treaty Abuse)

28 March 2014
* Length of webcast: 75 minutes
Host: Steve Towers
Presenters: Claudio Cimetta, Alyson Rodi, and Rohinton Sidhwa

On 14 March 2014, the OECD issued, for public comment, a discussion draft called: "Preventing the granting of treaty benefits in inappropriate circumstances". The discussion draft is part of Action 6 ("prevent treaty abuse") of the BEPS project. What are the proposals and how might these affect your organization? We'll discuss:

  • Proposed U.S.- style "limitation-on-benefits" and "savings clause" provisions, and a UK-style "main purpose" rule.
  • A proposal to exclude from treaty benefits income derived via third country permanent establishments.
  • A proposal to change the corporate residence tie-breaker test in Article 4(3).
  • Proposed clarification that tax treaties are not intended to be used to generate double non-taxation.
  • Inclusion of new treaty provisions into existing double tax treaties via a multilateral instrument (BEPS Action 15).

Keep up to date with significant changes in international taxation under the BEPS project.

Indirect Tax
Malaysian GST: Turning Promises into Hard Realities by April 2015

27 March 2014
Host: Robert Tsang
Presenter: Kah Seong Fan

In its October 2013 budget, the Malaysian government announced a new goods and services tax (GST) with an implementation date of April 2015. Since then, many revisions have been made to the law, along with industry and sector specific implementation guidance. What should multinationals know about the new law and guidance? We'll discuss:

  • Insights into the government's new online registration portal, including the latest on industry guides (particularly in the banking and consumer business sectors).
  • The latest updates on special schemes and industry-focused rules – for example, how will the requirements of the Approved Trader Scheme work in practice?
  • Important issues businesses should begin to prepare for now – what pitfalls are there lurking in systems work undertaken by businesses for the new GST? What are the ramifications for businesses of the anti-profiteering rules and GST – where is the burden of proof and what level of evidence is required?

Hear the latest details on Malaysia's new GST program and how you should be preparing for implementation in 2015.

International Tax
"Permanent Establishment" Definition: Current "Frictions" in Interpretation

25 March 2014
Host: Steve Towers
Presenters: Claudio Cimetta, Leonard Khaw, and Julie Zhang

The "permanent establishment" (PE) definition in double tax treaties continues to be subject to changing, and conflicting, interpretations, quite apart from any redrafting of the definition under the OECD's BEPS Project. What are the current areas of "friction" in the interpretation of this important determinant of source country entitlement to tax business profits? We'll discuss:

  • The "at the disposal" condition in Article 5(1) and its application in toll manufacturing, logistics, visiting employees, and other situations.
  • The "furnishing of services" PE in Article 5(3)(b) of the UN model treaty.
  • The "binding" condition in Article 5(5).
  • The circumstances, if any, in which a non-contract-concluding dependent agent can cause a PE for its principal.

Understand the current "friction" areas in the interpretation of the PE definition in double tax treaties.

Industries – Financial Services
Cash Pooling among Banks and Corporate Clients: The Tide is Rising?

20 March 2014
Host: Michael Velten
Presenters: Leon Cane, Ian Clarke, Frederic Bertholon-Lampiris, and Natalie Yu

Across Asia, banks and their corporate clients are increasingly focused on cash and liquidity management, as well as financial supply chain solutions. Why is cash pooling such a focus now and what are important considerations for your organization? We'll discuss:

  • Factors driving the development of cash pooling in Asia, including bank and corporate perspectives and the prevalence of cash pooling in Asia.
  • Recent Asia Pacific regulatory changes impacting cash pooling, including developments in China that are expected to prompt further development of cash management products in China.
  • Transfer pricing issues and considerations, including allocation of the interest savings from cash pooling.

Gain insights into this developing trend and what it could mean for your organization.

Industries – Financial Services
Financial Services Update: Developments in the China (Shanghai) Pilot Free Trade Zone

18 March 2014
Host: Steve Towers
Presenters: Patrick Cheung, Hal Davis, Johnny Foun, and Jeff Tao

Potential internationalization of the RMB, introduction of market interest rates, and facilitation of cross-border trade and investment flows are a few of the sweeping financial markets reforms possible with establishment of the China (Shanghai) Pilot Free Trade Zone (the Zone) in September 2013. What could these and other development mean for financial services providers? We'll discuss:

  • Current status of market reforms in the Zone and steps Chinese and foreign businesses are taking to benefit from them.
  • What financial institutions are doing in the Zone, including liquidity management, risk trading and cross-border investment flows.
  • Tax considerations for Zone participants and potential entrants, including transfer pricing and transaction tax management.

Understand the financial services implications of developments in this important Chinese experiment with market reforms and related tax considerations.

Transfer Pricing
Pricing Intercompany Financial Transactions: Controversies on the Rise

13 March 2014
Host: Shanto Ghosh
Presenters: Ian Clarke and Geoff Gill

Transfer pricing issues surrounding pricing of intercompany debt and guarantees remain at the forefront of discussions and controversies across Asia Pacific. What are the latest developments multinationals should consider? We'll discuss:

  • Issues related to the arm's length pricing of intercompany debt and financial guarantees, including the classification of loan arrangements, implementing practical intragroup financing policies, and anticipating potential guarantee pricing issues.
  • Passive association and the latest OECD thinking on group synergies.
  • Debt quantum, terms, and other commerciality considerations.
  • Learnings from recent transfer pricing audits, including approaches to determine credit rating, guarantee recognition (distinguishing financial from non-financial), supporting financial transactions where local comparables are preferred, and establishing core components of comparability for financial transactions.

Gain the latest insights on this contentious area of transfer pricing and recent developments across the region.

India Spotlight
Tax on Services Rendered under Global Arrangements: Perspective and Challenges in India

11 March 2014
Host: Prashant Deshpande
Presenters: Jatin Arora and Debasis Ghosh

Indian tax authorities continue to challenge multinationals that provide services from India under global agreements and claim them as export services, despite a number of decisions upholding the position of export. What recent developments should multinationals consider? We'll discuss:

Types of business models being adopted when performing services in India under global arrangements, including arrangements for soliciting orders for global parent and providing after sales service to customers in India.

  • Service tax provisions that have prevailed, including export of service and point of taxation and their implications.
  • Judicial precedents and pending litigation in a significant matter.
  • Recent experiences when seeking input credit refunds on export claims.

Learn how multinationals might approach planning and documentation to reduce negative business consequences of challenges to global arrangements.

Indirect Tax
Indirect Tax: Update on China's Business Tax and VAT Regime

6 March 2014
Host: Robert Tsang
Presenters: Sarah Chin and Li Qun Gao

The comprehensive VAT reform in China marches on, with an announcement or change nearly every week. What recent news and changes should multinationals be aware of? We'll discuss:

  • Whether the China Business Tax is really on its way out and, if so, what it means, particularly in the transition phase to the comprehensive national VAT promised by 2015.
  • Requirements of the new VAT regime and multinationals' options for managing compliance and risk, including transition rules from Business Tax and revised national VAT return formats, potentially in simplified form.
  • Software and other tools that can help multinationals address new VAT requirements effectively and efficiently – what is out there to help businesses monitor compliance and simplify VAT return obligations in the context of the Golden Tax System?

Learn the latest news about the new national VAT regime.

中国海外投资 并购:中俄投资之兴



  • 开放的俄罗斯市场纵览,包括面向境外投资者的政策红利所带来的各种投资机会、如特别经济区、远东和西伯利亚地区的发展大潮、国企私有化运动,繁荣的基础设施建设以及依靠快速成长的中产阶级的新兴消费市场。
  • 详细的行业分析,主要集中在具有过往出众表现和强劲潜力的行业,如能源资源业、制造业和农业。
  • 细致的当地投资环境介绍,包括外国投资者风险,政府近期关于提高营商环境所做的努力,以及在跨境并购过程中,中国投资者在税务、会计和产权方面应注意的事项。
  • 中俄投资的案例分析。


(请收听于2月26日播放的相关英语讲座。详情请访问 Mergers & Acquisitions 网页 。)

International Tax
Centralized Procurement and Shared Services: Emerging Issues and Opportunities

4 March 2014
Host: Tom Ewigleben
Presenters: Rohinton Sidhwa and Paul Zanker

Greater competition, an increasingly complex global business environment, and pressures to squeeze more profits out of the value chain are driving companies to consider shared services and procurement as functions which can drive value creation and operational performance. What are specific operational and tax considerations for setting up and operating procurement companies (Procos) and shared services centers (SSCs)? We'll discuss:

  • Proco and SSC models' best practices being adopted in various industries and how they may fit into regional operating models.
  • Potential operational benefits of operating under a Proco or SSC model.
  • Transfer pricing issues arising around these models in Asia Pacific jurisdictions and supporting deductions for related payments.
  • Asia Pacific incentive opportunities for Procos and SSCs.
  • Direct tax, indirect tax, and customs considerations of Procos in the region.
  • Conversion considerations around the transformation to a Proco or SSC model.

Learn about opportunities and issues associated with centralized procurement and SSCs, and how multinationals are addressing them across the region.

February 2014

Mergers & Acquisitions
China Outbound Investments
Mergers and Acquisitions: A Sino-Russia Investment Boom

26 February 2014
Host: Andrew Zhu
Presenters: Alexander Krylov and Anna Slobodenyuk

A Sino-Russia investment boom is unfolding as Russia welcomes foreign investors and shares the benefits of economic liberalization. What M&A opportunities, risks, and strategies are likely to emerge? We'll discuss:

  • An overview of Russia's opening up and resulting opportunities, including Special Economic Zones, Far East and Siberia regional development wave, state-owned enterprise privatization campaign, infrastructure boom, and a bourgeoning middle-class consumer market.
  • Hot industries with outstanding investment records and strong M&A potential, including energy and resources, manufacturing, and agriculture.
  • A close look at the local investment environment, including potential investment risks and important M&A considerations relating to tax, accounting, and property rights.
  • A recent case study of a Chinese company's investment in Russia.

Learn more about this fast-developing opportunity.

(Tune in to the Chinese version of this webcast aired on 5 March. Please visit Chinese language webcasts page for program details.)

Country Focus
Australia's New Part IVA General Anti-Avoidance Rules: Uncertainty Resumes?

25 February 2014
Host: Dwayne Sleep
Presenters: Ray Conwell and James Fabijancic

Years of uncertainty associated with general anti-avoidance provisions under Part IVA of Australian tax law prompted court judgments between 2009 and 2011 that clarified matters. The Australian government responded with amendments to Part IVA in 2012. What has happened in the year since the new rules were enacted? We'll discuss:

  • A review of the cases driving the changes and key elements of the new regime.
  • Impacts of the new measures on the cases that necessitated change, including the so-called "do nothing" argument.
  • Consideration of particular areas of uncertainty, including the new definition of "tax benefit".
  • Guidance for taxpayers on dealing with the new rules.

Gain valuable insights on the regime that will be critical to taxpayers in their Australian dealings.

International Tax
International Tax: What Can We Learn from the Top Tax Cases of 2013?

20 February 2014
* Length of webcast: 80 minutes
Host: Steve Towers
Presenters: Leonard Khaw, Neil Pereira, and Sunil Shah

Fascinating court decisions have emerged in 2013 involving the interpretation of double tax treaties and other international tax issues. What do these cases reveal? We'll discuss:

  • Permanent establishment cases in India and Korea, as well as Indian cases involving the application of the royalties definition to telecommunications and other transactions.
  • A "mutual assistance" case in the UK, and cases on Article 15 (dependent personal services) in Austria and Finland.
  • Anti-avoidance cases in Australia, India, and Singapore, and a case from the Philippines on failure to comply with domestic law administrative requirements to claim treaty benefits.
  • Cases on partnerships and treaty benefits in Australia and India, and a case on "place of effective management and control" in Switzerland.
  • A time and bareboat charter case from India.

Understand technical and practical implications of key rulings and discover how they apply to your company's international tax planning.

International Tax
BEPS: "Country by Country" Reporting to Tax Authorities and Standardized Transfer Pricing Documentation

19 February 2014
Host: Shanto Ghosh
Presenters: Eunice Kuo and Cam Smith

On 30 January 2014, the OECD issued, for public comment, a discussion draft on standardized transfer pricing documentation including the common template for reporting profits, taxes and other information to tax authorities on a "country by country" basis. The discussion draft is part of Action 13 of the BEPS project. What are the proposals and how might these affect your organization? We'll discuss:

  • The proposed draft common template for providing information on a global basis.
  • Proposals for master file and local file documentation.
  • The OECD's questions seeking input from business.
  • A framework for adapting systems and processes to deal with "country by country" compliance.
  • Consultation, timetable, and next steps.

Keep up to date with significant changes in international taxation under the BEPS project.

M&A Tax
M&A and India: Cross Border Tax Issues

18 February 2014
Host: Vipul Jhaveri
Presenters: Rishiraj Khajanchi and Hemal Mehta

M&A activity is picking up again, especially inbound and outbound investments involving Indian companies. What are the important cross-border tax considerations and how can your company prepare for them? We'll discuss:

  • Potential tax consequences of different M&A deal structures and post-merger operating structures, and the possible role of tax credits.
  • Potential impact of double tax treaties between various Asian countries.
  • Specific tax issues in India and other selected jurisdictions, including withholding taxes, transfer pricing, controlled foreign corporation rules, and general anti-avoidance rules (GAAR).
  • Debt-push down techniques.

Explore possible tax issues associated with M&A activity involving Indian companies.

International Tax
Japan's 2014 Tax Reform Proposals and Consumption Tax Hike

13 February 2014
Host: David Bickle
Presenters: Mark Brandon, Frances Somerville, and Jun Takahara

Japan's 2014 tax reform proposals, some already announced and others still expected, are designed to boost Japan's competitiveness and encourage economic growth. What are expected impacts of these changes on companies and individuals? We'll discuss:

  • Drivers behind the reforms, including fiscal and stimulus measures intended to reduce the deflationary impact of the recently announced consumption tax rate increase.
  • Enhanced tax measures, including measures to encourage investment in production facilities and improvements to certain tax credits.
  • Other tax reform proposals, including early abolition of the Special Reconstruction Corporation Tax.
  • Planned increases in consumption tax, including transition rules and possible changes to the treatment of cross border supplies.

Gain the latest insights on direct and indirect tax matters affecting companies and individuals in Japan.

Japanese Language Webcast

司会進行: 望月 伸彦
講師:春木 伸治、黒田 孝次

平成25年12月12日に公表されました「平成26年度税制改正大綱」について、改正のポイントをタイムリーに解説します。 また、消費税率引上げに伴う経済対策と成長力強化のための総合的な対策が必要であることから、通常の年度改正から切り離して前倒しで決定された「民間投資活性化等のための税制改正大綱」が平成25年10月1日に政権与党より公表されました。



  • 法人税
  • その他改正点について

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