Perspectives

Dbriefs Library

Explore our archived webcasts

Perspectives

Dbriefs Asia Pacific Tax Webcasts

  

Perspectives

Dbriefs Chinese Language Webcasts

德勤在线 — 普通话网络讲座

Perspectives

Dbriefs Webcast Help

Having trouble viewing? Review the minimum requirements, general frequently asked questions, and technical questions

Perspectives

Dbriefs Library

Explore archived webcasts

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, select the Program Guide.

您可以在本网页登入过去6个月内举办的网络讲座。如欲获取快将举行的网络讲座的详细时间表及讲题信息,请点选网络讲座指南。  

過去6カ月間に配信されたWebcastのアーカイブはこのページに掲載されています。今後配信予定のWebcastについては、プログラムガイドをご覧ください。

International Tax
BEPS: Discussion Draft on Action 7 (Artificial Avoidance of PE Status)

26 November 2014
* Length of webcast: 90 minutes
Host: Steve Towers
Presenters: Claudio Cimetta, Leonard Khaw, Ben Pickford, and David Watkins

On 31 October 2014, the OECD released a discussion draft on BEPS Action 7 (artificial avoidance of PE status). This paper describes various proposals to significantly widen the definition of "permanent establishment" (PE) in Article 5 of the OECD model treaty – and thus broaden source country taxing rights. We'll discuss:

  • Proposed changes to the dependent agent PE in Article 5(5) & (6).
  • Proposed changes to the exceptions from PE status in Article 5(4).
  • Splitting-up of contracts and insurance.
  • Practical examples illustrating the impact of the proposed changes.

The BEPS project is the most important review of the world's international tax architecture in decades. Learn about the recent proposals to expand the PE definition, which is central to the BEPS initiative.

International Assignments
Asia Pacific Share Plans: Practical Considerations for Implementation in Hong Kong, India, and Japan

25 November 2014
Host: Tony Jasper
Presenters: Russell Bird, Vivian Lam, and Aarti Raote

As share plans continue to be a popular form of incentive compensation for employers, despite the challenges which could arise with a mobile employee population, what are the regulatory issues and common pitfalls that employers should be aware of or consider? We'll discuss:

  • Why share plans remain relevant as a form of reward for employers.
  • Changes in the regulatory environment and trends around the world which may impact upon employers and employees specifically in Hong Kong, India, and Japan.
  • Common pitfalls encountered in the operation of share plans in these locations, for example, differences in tax treatment across jurisdictions such as potential for exit taxes prior to an option actually vesting or local rules on sourcing resulting in double tax charges.
  • Critical linkages in implementing a share plan and maintaining compliance including interaction between tax, human resources, and payroll teams.

Gain insights into optimizing the implementation and operation of share plans by your company.

International Tax
Swiss Corporate Tax Reforms: Has a New Era Arrived?

18 November 2014
Host: Sarah Chin
Presenters: Jacqueline Hess, Jacques Kistler, and Rene Zulauf

In order to strengthen its tax competitiveness as an international location for corporations and adjust to the changing OECD / BEPS and EU tax landscape, Switzerland is undertaking the most comprehensive corporate tax reform in 50 years.  Existing special tax regimes, such as the holding or mixed company regimes, will be phased out and be replaced by other measures. What challenges and opportunities will these reforms bring to your businesses? We’ll discuss:

  • A “license box” for income arising from the exploitation and use of intellectual property.
  • A notional interest deduction on equity.
  • A general reduction of the headline corporate tax rate. 
  • Other measures that are being proposed, including a step up for tax purposes for existing regimes and companies migrating to Switzerland, the abolishment of the 1%  capital issuance tax on equity contributions, the reduction of the annual capital tax or the introduction of an unlimited loss carry forward period, etc.

Learn how your company can best profit from these significant changes.

India Spotlight
Transfer Pricing in India: Much Awaited Changes

13 November 2014
Host: Vishweshwar Mudigonda
Presenters: Rakesh Alshi and S.P. Singh

Transfer pricing litigation has been one of the major areas of concern for multinationals doing business in India. There were expectations that the new government would take steps in reducing unwarranted litigation and simplifying procedures to enhance the business environment. The Finance Minister has brought in changes in the transfer pricing regulations including the use of multi-year data and the introduction of a range for determining the arm's length price. Have the proposed changes addressed some of the concerns of taxpayers? What are the other changes in transfer pricing that impact an organization? We'll discuss:

  • Effect of using multi-year data in reducing litigation.
  • Ramifications of the use of a range for determining the arm's length price.
  • The third party transactions that need to be reported after the amendment in the definition of deemed international transactions.

Explore the latest changes in transfer pricing in India and what they could mean for your organization.

M&A Tax
Debt Push Down: Focus on India and Southeast Asia

11 November 2014
Host: Danny Po
Presenters: Walter Jr. Abela, Kwang Gek Sim, Wanna Suteerapornchai, Anil Talreja, and Chee Ming Wong

It has always been a challenge for investors to obtain tax deductions on financing costs incurred in connection with M&A. Given the rapid development of BEPS in Asia Pacific, the structuring of debt push down will become even tougher. In the last quarter, we illustrated case studies in China, Hong Kong, Japan, and Korea and in this quarter, we will continue the discussion of this topic with a focus on India and Southeast Asia. We'll discuss:

  • Basic and special debt push down techniques in India and Southeast Asia.
  • Illustrative case studies in India and Southeast Asia applying these techniques; considering how to align interest expense with taxable operating income, taking into account cross-border transfer pricing considerations and beneficial ownership requirements.

Understand the techniques and challenges on debt push down that might affect your M&A deals.

Transfer Pricing
Transfer Pricing in a BEPS Environment: Australia's Approach

6 November 2014
Host: Arindam Mitra
Presenters: Fiona Craig, Colin Little, and Graeme Smith

With Australia's presidency of the G20 fuelling increased government debate on the taxation of multinationals, activity around the OECD's BEPS project has gained an additional dimension through the ATO's (Australian Tax Office) policing of the BEPS phenomenon. What is the ATO's approach that you should be aware of? We'll discuss:

  • The ATO's recent and future compliance efforts, in the name of BEPS, focused on international structuring and profit shifting of multinationals.
  • New ATO approaches and protocols in undertaking these compliance activities.
  • Points to consider in determining a strategy for how to deal with this growing ATO scrutiny.
  • The response from other revenue authorities.

Hear our practical insights and remain up-to-date on these current transfer pricing developments as the BEPS environment keeps multinationals on their toes.

China Spotlight
Inbound Investment into China: BEPS Perspective

4 November 2014
Host: Vicky Wang
Presenters: Patrick Cheung, Martin Lin, and Andrew Zhu

On 16 September 2014, OECD released the first 7 deliverables on BEPS. Some of these deliverables will have significant impacts on cross border structures and arrangements currently used by multinational companies. What are the important considerations for MNCs when doing business in China from a BEPS perspective? We'll discuss:

  • Key highlights of 3 deliverables that may have immediate impacts on MNCs doing business in China, specifically Action 6 (Prevent Treaty Abuse), Action 8 (Intangibles), and Action 13 (Re-examine Transfer Pricing Documentation).
  • Impacts of these 7 deliverables on China and the SAT's (State Administration of Taxation) view. 

Get updated on the latest developments on the OECD's BEPS project with specific insights on the implications from a China perspective.

International Tax
Inbound Investment into Korea: A Clear View of the Recent Developments

30 October 2014
Host: Leonard Khaw
Presenters: Gyung Ho Kim, Sunny Kim, and Tom Kwon

Significant developments in Korea have caused an impact on inbound investment into the country. What are the tax implications and risks associated with the investment process into Korea, and how can foreign investors proactively manage them? We'll discuss:

  • Insights into the proposed introduction of new tax legislation to stimulate the economy and promote fairness, which may impact foreign investors.
  • Recent Supreme Court and other cases on the beneficial ownership issue and the eligibility of foreign investors for tax treaty benefits.
  • Latest trends and issues raised by auditors in tax audit cases from various industries.

Discover the latest inbound investment climate in Korea, and what might affect your benefits when investing in Korea.

Industries – Financial Services
BEPS Actions 8 and 13 (Transfer Pricing): Implications for the Financial Services Industry

14 October 2014
Host: Michael Velten
Presenters: Patrick Cheung, Samuel Gordon, Giles Hillman, and Robert Plunkett

In September 2014, the OECD met two BEPS action item milestones in providing guidance on intangibles and transfer pricing documentation. What are the implications that financial services firms should evaluate for their operating models and transfer pricing management? We'll discuss:

  • Conclusions that financial services firms can draw from the guidance including new or persistent uncertainties.
  • Actions that tax authorities are taking or signaling they will take given the OECD level changes.
  • Considerations for determining priorities and timing of dealing with the change.
  • Potential starting points and frameworks for dealing with the change.

Gain insights into how major changes in global transfer pricing are impacting financial services firms.

Indirect Tax
Managing the Continuous Evolution of China's VAT Reforms: Theory vs. Reality

30 September 2014
Host: Robert Tsang
Presenters: Sarah Chin and Li Qun Gao

Since the pilot reform program was introduced in Shanghai on 1 January 2012, the Chinese National VAT Reform has been introducing significant changes to the old VAT and business tax regimes. Taxpayers have witnessed continuous policy changes and implementation challenges. Although the planned completion date of the reform, the end of 2015, is only 18 months ahead, there are many sectors to be covered in the reform. What are the latest changes and what is expected in the next batch of changes? We'll discuss:

  • Announcements for the latest sectors, including the telecommunications industry announcement in early May 2014.
  • Developments in the implementation of the reform including the exemption of cross-border services.
  • Practical steps to be taken by businesses, suppliers, and customers to handle the new reality of China's VAT system.

Understand the latest changes and developments in China's National VAT reform and how you can address them.

Special Edition
Transfer Pricing
OECD / G20 Transfer Pricing Documentation and Intangible Guidance

29 September 2014
* Length of webcast: 75 minutes
Host: Arindam Mitra
Presenters: John Bland, Eunice Kuo, and Alan Shapiro

The G20 finance ministers are meeting on 21-22 September 2014 to approve the output from several Actions under the OECD / G20 Base Erosion and Profit Shifting (BEPS) project. Prior to the meeting, the OECD will publish new guidance on the transfer pricing documentation requirements, including country-by-country information for tax authorities. What are the proposals, how have they changed from earlier drafts, and how might they affect your organization? We'll discuss:

  • The common template for providing country-by-country information to tax authorities.
  • Master file and local file documentation requirements.
  • Definition and new methods to value intangibles.
  • Timetable and Areas that remain to be finalized.
  • Potential impact of the new guidance on your organization and the action steps you should consider.

Keep up to date with these significant changes to transfer pricing under BEPS.

BEPS行動計画13成果物:移転価格文書化規定の改訂~新たな移転価格文書化規定の概要および対策~

2014年9月24日
司会進行:上田 理恵子
講師:足立 佳寛、坂本 安孝

2014年9月16日に公表予定のBEPS行動計画(Action Plan)13により、OECD移転価格ガイドライン第5章: 移転価格文書化規定が改訂されます。

改訂された移転価格文書化規定により、新たな移転価格文書の作成が要請されることになります。公表された移転価格文書化規定の概要および、今後日系グローバル企業が取り組むべき課題と対策について、国税庁出身者の見解も交え解説します。

  • 2014年9月公表予定のBEPS行動計画13成果物: 移転価格文書化規定の改訂の概要
  • 国別報告書、マスターファイル、ローカルファイルの必要項目と留意点
  • 今後、日系グローバル企業が取り組むべき課題と対応策 等

Industries – Energy & Resources
Oil & Gas in Myanmar: Issues, Challenges, and Opportunities

23 September 2014
Host: Chris Roberge
Presenters: Aye Cho and Steven Yap

Myanmar has attracted significant interest from foreign investors as it has the 10th largest gas reserves in the world plus significant oil reserves – most of which remains largely unexplored. Moreover, oil and gas has been identified by the Myanmar Government as a focus industry to drive national economic progress. What should you know as an international company interested in delving into this market? We'll discuss:

  • New social and economic reforms that have allowed for more international companies to enter this market.
  • Oil and gas developments.
  • Key tax incentives and regulatory matters such as Production Sharing Contract (PSC) with Myanmar Oil and Gas Enterprise (MOGE) and Foreign Investment Law (FIL) with Myanmar Investment Commission (MIC).
  • Practical tax strategies including appropriate holding company locations to minimize Myanmar tax exposures for investing into this market.

Gain insights on the latest oil and gas developments in Myanmar. 

Transfer Pricing
Profit Split Analysis and the Role of Intangibles, Capital, and Risk

18 September 2014
Host: Arindam Mitra
Presenters: Jun Sawada and Jacques Van Rhyn

The profit split method is receiving renewed attention as tax authorities look to apply this method in innovative ways to challenge existing transfer pricing methodologies. The OECD's BEPS initiative is likely to provide added impetus to this trend, especially in the context of location savings, hard to value intangibles, and transactions that rarely occur between third parties. We'll discuss:

  • The regulatory foundations for the application of this method.
  • The economic foundations of this method including the role of intangibles, capital and risk.
  • Some recent approaches taken by tax authorities – for example, functional profit split.
  • Guarding against formulary or subjective approaches.

Explore important details of this rapidly changing area of transfer pricing and recent developments.  

International Tax
Inbound Investment into Japan: The Road Ahead

11 September 2014
Host: Jun Takahara
Presenters: David Bickle, Mark Brandon, and Brian Douglas

Japan's ruling party continues to look to tax reform as a way to support its efforts to engineer sustainable economic growth. Pushing on the one hand for tax incentives and a reduction in the headline rate of corporation tax, the government must also decide whether to proceed with its plans for a second hike in the consumption tax rate from 8% to 10% in October 2015. But what will the impact of these proposals be for companies and individuals? We'll discuss:

  • The impact of the consumption tax hike in April 2014, and the increase planned for next year.
  • BEPS and the potential impact of Japan's response.
  • Recent tax audit experience and focus in respect to inbound investments.
  • Highlights on what to expect in Japan's 2015 tax reform.

Gain valuable insights on the latest Japan tax issues – what to expect and how to prepare.

Indirect Tax
Malaysian GST in April 2015: Final Preparations

28 August 2014
Host: Robert Tsang
Presenters: Bruce Hamilton, Eng Yew Tan, and Poh Geng Wong

As the Malaysian Government and businesses get into the final flush of preparations for GST in April next year, it is important to find out about the latest developments in law, regulations, guides, and practice in this fast changing area. What should Malaysian businesses be doing in the 6 month countdown to April 2015? We’ll discuss:

  • The latest rules.
  • How industry bodies are getting on with clarification requests of Customs and the Ministry of Finance.
  • Case studies and the latest thinking on GST implementation approaches or methodologies.

Find out what Malaysian business should be doing to prepare for the introduction of GST in Malaysia.

International Assignments
Global Employment Companies: Old Vehicle, New Driver?

26 August, 2014
Host: Don Riegger
Presenters: Rohit Shah and Jill Storey

Global Employment Companies (GECs) have been around for a while, but in the past their creation was often a vehicle for global talent management and maintaining equity among assignees. Now the business drivers for setting up a GEC are more focused on the corporate issues associated with a mobile employee population rather than the needs of the employees themselves. We'll discuss: 

  • What is a GEC and how are they structured, including any GST / VAT implications.
  • The latest business drivers for implementing GECs.
  • The latest worldwide attention to BEPS impact upon the GEC.
  • The PE issues associated with GECs.
  • Examples of GECs including best practices and service delivery models and from specific countries in Asia Pacific – Singapore and India.

Discover why GECs remain an enduring and attractive structure for handling mobile employees. 

Private Business
Private Wealth Structuring for Individually-Owned Thai Companies

21 August 2014
Host: Michael Pfaar
Presenters: Mark Kuratana and Anthony Loh

Recent transactions, such as the battle for a well-known food and beverage company, have shown the skills and resourcefulness of Thai business families. Many individually-owned Thai businesses include the 2nd or 3rd generation in leadership positions, demonstrating how developed the intergenerational transfer of wealth has become in Thailand. However, it is still unclear from a Thai tax point of view how companies can efficiently hold assets and businesses, particularly those involving overseas trusts and companies. We'll discuss:

  • Common structures.
  • Respective legal and tax treatments for common structures.
  • Commentary on open issues.

Find out how private wealth structures are developing in Thailand.  

International Tax 
Inbound Investment into Australia: Do You Have a Complete Picture?

19 August 2014
Host: Vik Khanna
Presenters: Claudio Cimetta and Colin Little

Australia is currently experiencing an increase in M&A activity with significant investment flows coming from Asia Pacific. As the world's international tax architecture is evolving, legislative changes are occurring in Australia and the Australian Taxation Office (ATO) is refining its approach to managing risk to the Government. What are the tax risks associated with the investment process into Australia, and how can you proactively manage them? We'll discuss:

  • The main industries into which investments are being made and typical tax issues that arise.
  • Important legislative tax changes, enacted and proposed, as well as recent ATO rulings.
  • Typical inbound investment structures and issues.
  • Tax risks that the ATO is focusing on.

Hear about the latest inbound investment climate in Australia, and what might affect your benefits when investing in Australia.

International Tax
Road-testing BEPS Action 6 (Prevent Treaty Abuse): Case Studies

13 August 2014
*Length of webcast: 80 minutes
Host: Steve Towers
Presenters: Claudio Cimetta, Leonard Khaw, Ivan Strunin, and David Watkins

BEPS Action 6 (prevent treaty abuse) involves the insertion, into double tax treaties, of a range of anti-abuse provisions. In this webcast, we will analyze a number of case studies which will illustrate the operation of these provisions. Issues covered in the case studies will include:

  • The "limitation on benefits" (LOB) article, including the operation of the "qualified person" definition, the "active trade or business" test, and the "derivative benefits" provision.
  • The "main purpose" provision: scope and evidentiary support.
  • Several of the "specific anti-abuse" provisions, such as exclusion of third country permanent establishments, the "saving clause", and the dual resident "tie-breaker" provision.

Learn how these new treaty anti-abuse provisions will likely operate in various practical situations.

Industries – Financial Services 
Operational Taxes in Asia Pacific: Are You Keeping Pace?

12 August 2014
Host: Carl Church
Presenters: Sarah Chin, Johnny Foun, Richard Lapres, Michael Velten, and Martin Walker

Operational taxes, including technical aspects, governance, compliance considerations, and reviews, are affecting financial institutions based in Asia Pacific. What do you need to know to stay updated on operational taxes and related risk management in the region? We'll discuss:

  • Financial transaction tax (FTT) – an update on latest developments.
  • Qualified Foreign Institutional Investors (QFII) / Renminbi Qualified Foreign Institutional Investors (RQFII) / Shanghai-Hong Kong Stock Connect – where do we currently stand in relation to capital gains tax and withholding tax on China securities?
  • Philippines Tax Identification Numbers, specifically custodian requirements, options, and solutions.
  • Update on China VAT for the banking industry.

Understand the implications of the latest developments and management of operational taxes in Asia Pacific. 

M&A Tax 
Debt Push Down in Asia Pacific: Techniques and Case Studies

31 July 2014
Host: Danny Po
Presenters: Tom Kwon, Jun Takahara, and Davy Yun

It has always been a challenge for investors to obtain tax deductions on financing costs incurred in connection with M&A. Given the rapid development of BEPS in Asia Pacific, the structuring of debt push down will become even tougher. What are the techniques and challenges to overcome in order to push down the interest costs to the operating entities? We'll discuss:

  • Basic debt push down techniques.
  • How to overcome regulatory and tax restrictions such as thin capitalization rules and exchange control measures.
  • Illustrative case studies in China, Hong Kong, Japan, and Korea applying these techniques; considering how to align interest expense with taxable operating income, taking into account cross-border transfer pricing considerations and beneficial ownership requirements.

Understand the techniques and challenges on debt push down that might affect your M&A deals.

China Spotlight 
Earmarked Investments in Shenzhen Qianhai and Zhuhai Hengqin: What do You Need to Know?

24 July 2014
Host: Lillian Xiao
Presenters: Ellen Tong and Caesar Wong

The Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone (Qianhai) and the Zhuhai Hengqin New Area (Hengqin) are two key economic zones in China. As of May-end 2014, more than 12,000 entities were approved to register. As the two key constituent zones in the pending Guangdong-Hong Kong-Macau Free Trade Zone (FTZ), what are the opportunities available? We'll discuss:

  • The developments within the two zones, and how they are strengthening the international competitiveness of China, Hong Kong, and Macau.
  • The business and market opportunities available including Individual Income Tax equalization subsidies for qualified expatriate employees, and the reduced Enterprise Income Tax rate of 15% on qualified income.
  • The differences among Qianhai, Hengqin, and other parts of China. 

Join us as we discuss how zones such as Qianhai and Hengqin will help to mitigate China tax risks and enhance cost efficiency of non-resident companies.  

India Spotlight
India
'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.

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.

Contact us

Contact us via our online form

Events

Dbriefs Bytes

Dbriefs Bytes brings you a weekly summary of the significant international tax developments impacting Asia Pacific. This video is broadcast every Friday afternoon. Stay tuned! 

Events

Dbriefs微播

Dbriefs微播每周解读影响亚太区的国际税收发展新动向。这视频将于每周二上午播出。

Events

Dbriefs Conversations

Dbriefs Conversations brings you discussions between Deloitte experts on current tax and business issues

Careers

Life at Deloitte

People make Deloitte one of the best places to work. What’s great about the people? That’s an easy answer. They are exceptional. Each person is unique and valued for that, among the best and brightest in the business, and takes pride in his or her achievements and the success of others.