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 19 August, and our next Dbriefs Bytes will be broadcast on 26 August
19 August 2016
1. 2016, so far (00:43)
1.1 Non-BEPS (01:06)
1.2 BEPS (04:58)
2. CbC (06:29)
3. Inbound digital services (07:17)
3.1 BEPS Report on Action 1 (07:35)
3.2 Country activity: corporate income tax (10:49)
4. Asia Pacific (15:06)
- Australia, India, Philippines
- For a copy of Australia's consultation document regarding the public filing of a general purpose financial statement, click here
5. Europe (20:56)
- Belgium, France, Ireland, Turkey, UK
- For a copy of the European Commission's press release on Belgium's special tax regime for diamond traders, click here, for a copy of the UK's consultation document on penalties for "enablers" of tax avoidance, click here
6. Africa (24:04)
7. Americas (24:25)
- Puerto Rico
8. Treaties and other (25:28)
8.1 Treaty developments (25:36)
- Armenia / Indonesia, Costa Rica / Germany, Ethiopia / Ireland, India / Mauritius, Uruguay / Vietnam
8.2 World Tax Authority? (26:00)
BEPS: Likely impact on business models
Disregarded payment made by a hybrid (Part 2)
10 June 2016
Disregarded payment made by a hybrid (Part 1)
3 June 2016
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
UK's All-Party Parliamentary Group on Responsible Tax report
12 August 2016
American Bar Association Tax Section's letter to the IRS
12 August 2016
Discussion draft on Action 4
29 July 2016
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