Dbriefs Bytes Central
Dbriefs Bytes brings you a weekly summary of the significant international tax developments impacting multinationals. This video is broadcast every Friday afternoon. Stay tuned! Dbriefs Bytes is presented by Steve Towers, Asia Pacific Leader - International Tax
Our current Dbriefs Bytes is 29 July, and our next Dbriefs Bytes will be broadcast on 12 August
29 July 2016
1. BEPS (00:44)
1.1 OECD vs. EU: blacklists (00:56)
1.2 Other BEPS news (03:26)
- For a copy of the discussion draft on Action 4 regarding limiting interest deductions, click here
2. Cases (05:46)
2.1 Russia: MDM Bank (05:59)
2.2 Canada: Oroville Reman & Reload (10:08)
2.3 India: CUB (17:20)
3. Asia Pacific (23:54)
- India, Indonesia
- For a copy of Singapore's statement regarding Indonesia's tax amnesty, click here
4. Europe (25:38)
- EU State Aid, EU, Russia
- For a copy of the EU consultation document regarding VAT treatment of electronic publishing, click here
5. Africa (27:12)
- African Union, Madagascar
6. Middle East and Central Asia (27:53)
7. Americas (28:55)
- Argentina, Chile, U.S.
- For a copy of our Tax Alerts regarding Chile's guidance on the new dual income tax regimes and Chile's regulation clarifying the definition of "institutional investor" for purposes of the rules governing regulated investment funds, click here and here, for a copy of the notice regarding U.S. final regulations concerning the determination of interest expense deduction of foreign corporations engaged in a trade or business within the U.S., click here
8. Treaties (31:15)
- Austria / Iceland, Cyprus / Jersey, China / Macau, Italy / Switzerland, Malta / Vietnam, Montenegro / Portugal, Morocco / Spain
BEPS: Likely impact on business models
Payments made to a reverse hybrid
15 April 2016
Cost contribution arrangements
8 April 2016
Downloadable digital products: source country taxation
19 February 2016
Internet advertising: source country taxation
12 February 2016
5 February 2016
15 January 2016
PE aspects of toll manufacturing
8 January 2016
Centralized purchasing or procurement, using an agency model
18 December 2015
Centralized purchasing or procurement, using a buy / sell model
4 December 2015
Calculation of the profits attributable to an Article 5(5) agency PE
27 November 2015
BEPS related material
Discussion draft on Action 4
29 July 2016
Unofficial English translation of Bulletin 42
15 July 2016
Deloitte tax alert on Bulletin 42
15 July 2016
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