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 16 September, and our next Dbriefs Bytes will be broadcast on 30 September
To avoid buffering when watching the video online, you can download the video by right clicking the link below and choose "Save target as" to save the video to your computer.
16 September 2016
1. EU State Aid (00:43)
1.1 Cheering the decision (01:28)
- For a copy of Margrethe Vestager's speech regarding fair taxation, click here
1.2 Jeering the decision (05:24)
2. OECD & BEPS (07:41)
- For a copy of OECD report: "Fiscal incentives for R&D and innovation in a diverse world", click here
- To register for the upcoming OECD Tax Talks webcast, click here
- For a copy of the comments received regarding Action 4, click here
3. Cases (08:57)
3.1 UK: Fowler (09:06)
- For information: Bill Dodwell (London)
4. Asia Pacific (23:03)
- Australia, China, Hong Kong, India
- ATO Taxpayer Alerts: TA 2016/11 and TA 2016/10, click here and here
- For a copy of Hong Kong's guidance regarding intragroup financing and the new tax incentive for qualifying corporate treasury centres (QCTCs) , click here
- France, Italy, Germany, UK
6. Africa (29:00)
7. Americas (27:35)
- Bolivia, Brazil, Mexico, Peru, U.S.
- For a copy of our Tax Alert regarding Brazil's guidance on the definition of "substantial economic activities", click here and our Tax Alert regarding Mexico's 2017 tax package, click here
8. Treaties (28:30)
- Chile / South Africa, France / Portugal, Portugal / Saudi Arabia, Saudi Arabia / Sweden
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
OECD publishes comments
9 September 2016
New Zealand: Hybrid Mismatch Arrangements - discussion document
9 September 2016
Brazil’s consultation document (in Portuguese)
26 August 2016
BEPS Action 2: Branch mismatch structures
26 August 2016
The last 8 Dbriefs Bytes videos (with full description) are available below.
Click the links below to access. You can also choose to download the video by right clicking the "Download video" link on each individual page and choose "Save target as" to save the video to your computer.
How to view / subscribe Dbriefs Bytes
You can view or subscribe Dbriefs Bytes by the following channels:
Visit our website via www.deloitte.com/ap/dbriefs/bytes
The latest video will be posted to our website weekly. Check with us every Friday.
Subscribe via iTunes / RSS feeds / YouTube channel
You can view Dbriefs Bytes on your mobile devices including iPhone, iPad, and Android. You can download the videos through iTunes or subscribe via RSS feeds or our YouTube channel. Simply click the following links to search the videos available online.
Updating your Dbriefs profile
If you want to join our subscription list, you can update your Dbriefs profile by checking the "Dbriefs Bytes" box under "My selection".
Please note that CPE/CPD credit is NOT provided for watching Dbriefs Bytes. Please refer to our CPE/CPD information page for more details.
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.
Please note that the comments made in this presentation, to some extent, are based on material obtained from sources outside Deloitte.
This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the ″Deloitte network″) is, by means of this video, rendering professional advice or services.
No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this video.