Perspectives

Dbriefs Asia Pacific Tax Webcasts

  

Perspectives

Dbriefs Mergers & Acquisitions Webcasts

   

Events

Dbriefs Conversations

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

May 2015 – Transfer Pricing Issues in China

Eunice Kuo (Transfer Pricing Partner – Deloitte Shanghai) discusses selected transfer pricing issues in China.

Time

Topic

0:32

1.0 Bulletin 16: deductibility of outbound service fees and royalties

5:13

1.1 Action 10: low value-adding intra-group services

12:56

1.2 Directive 146: SAT's initiative on outbound payments

14:30

1.3 Best practice for service fees: the six tests

16:46

1.4 Payment for withholding tax

20:13

2.0 New guidance expected on Circular 2 lined up with the BEPS Project

22:01

2.1 Adoption of the three tier documentation model

25:06

2.2 Location specific advantages

33:19

2.3 SAT's expected approach on Action 8: intangibles

42:25

2.4 Increased usage of profit split

47:25

3.0 TP case: interesting audits of Chinese companies


Click here to view this video on Dbriefs Conversations Channel

Join the Dbriefs Conversations Channel

Dbriefs Conversations Channel allows you to view all Dbriefs Conversations videos. To subscribe, simply fill in a one-time registration form on our Channel page.

This video will be available until end of October 2015.

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.

Download video

March 2015 – Introduction of Goods and Services Tax (GST) in Malaysia

Robert Tsang (Asia Pacific Leader (Indirect Tax) – Deloitte) discusses the introduction of Goods and Services Tax (GST) in Malaysia and specific topics are as follow:

Time

Topic

0:31

Are businesses ready for the Malaysian GST?

1:53

Customs as the administrating body

3:36

Issues to be resolved by 1 April 2015

5:21

Elements in the proposed Malaysian GST

7:07

Functional currency

9:06

Business transfers and refunds

13:44

Leniency in regard to penalties

15:43

Free Trade Zones in Malaysia

18:52

Prevention of profiteering

24:52

Expectations after the introduction of GST

28:21

Grouping capability

31:42

Export of services

34:15

Reverse charge mechanism

35:10

Inbound digital supplies

36:40

Key message to businesses


Click here to view this video on Dbriefs Conversations Channel

Join the Dbriefs Conversations Channel

Dbriefs Conversations Channel allows you to view all Dbriefs Conversations videos. To subscribe, simply fill in a one-time registration form on our Channel page.

This video will be available until end of August 2015.

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.

Download video

February 2015 – Korean Tax Audit and Tax Appeal Processes

Sunny Kim (International Tax Partner – Deloitte Seoul) discusses the Korean tax audit and tax appeal processes and specific topics are as follow:

Time

Topic

0:30

Tax audits in Korea

2:23

Timing for the list of potential dispute areas to be shared with the taxpayer

5:01

Events between the end of the tax audit and issue of the assessment

5:30

Opportunity to narrow down  the preliminary list of adjustment items by the taxpayer

6:20

Review of Appropriateness of Tax Imposition (RATI)

7:30

Issue of the formal assessment

8:51

Penalties or interest included in the assessment

9:22

Appeal after receiving the assessment

9:39

Three possible appeal avenues

13:33

Statute of limitation

14:49

Appeals through the court system

16:04

Common dispute areas in tax audits

16:44

Thin capitalization

17:58

Service fees and management charges

20:14

Korea's position on OECD's discussion paper regarding low value-adding intragroup services

21:57

Role of tax advisory firms

25:03

Contingent fee arrangements and when they are used

26:34

Transfer pricing audits

28:10

Beneficial ownership


Click here to view this video on Dbriefs Conversations Channel

Join the Dbriefs Conversations Channel

Dbriefs Conversations Channel allows you to view all Dbriefs Conversations videos. To subscribe, simply fill in a one-time registration form on our Channel page.

This video will be available until end of July 2015.

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.

Download video

January 2015 – Impact of the BEPS project in China

Leonard Khaw (International Tax Partner – Deloitte Shanghai) discusses the impact of the BEPS project in China and specific topics are as follow:

Time

Topic

0:30

1.0 International tax issues before the BEPS project

0:48

1.1 Transfer pricing (TP)

1:59

1.2 Outbound payments

3:02

1.3 Treaty shopping and entitlement to treaty benefits

3:59

1.4 Offshore businesses

5:09

1.5 Indirect share transfers – Circular 698

6:55

2.0 China's role in the BEPS project

7:29

2.1 Action 1: digital economy

10:21

2.2 Action 8: TP – intangibles

12:00

2.3 Recent developments on profit split method

12:48

2.4 Sensitivity in country-by-country reporting

14:18

2.5 TP documentation: master file and local file

16:11

2.6 Six tests for deductibility by Director Liao

18:15

2.7 Outbound royalty payments

21:34

2.8 Action 6: prevent treaty abuse

26:32

2.9 Offshore businesses in China

30:32

2.10 Indirect share transfers

32:27

2.11 Assertions by SAT on Chinese residence of companies

34:58

2.12 Action 3: controlled foreign company (CFC) rules

36:09

2.13 SAT's perspective on Chinese-based MNEs' outbound investments

39:24

2.14 China government attitude towards the BEPS project


Click here to view this video on Dbriefs Conversations Channel

Join the Dbriefs Conversations Channel

Dbriefs Conversations Channel allows you to view all Dbriefs Conversations videos. To subscribe, simply fill in a one-time registration form on our Channel page.

This video will be available until end of June 2015.

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.

Download video

December 2014 – Tax Environment in Thailand

Anthony Loh (Tax & Legal Leader – Deloitte in Thailand) discusses tax environment under the new military government in Thailand and specific topics are as follow:

Time

Topic

0:31

Background of Thailand’s military coup

1:42

Focus on present – the military government

3:47

Agenda to narrow the gap between the rich and poor

5:16

Current business environment in Thailand

6:57

Actions taken by the government to narrow gap

7:32

Introduction of inheritance tax, gift tax, and property tax

11:02

Corporate income tax changes

12:07

Introduction of international tax chapter

13:54

Other aspect of international tax – CFC rules

16:02

Introduction of thin capitalization rules

16:41

Broadening of tax incentives

18:26

Geography hub – Cambodia, Laos, Myanmar, and Vietnam (CLMV)

21:13

Government as a transition to an election

23:56

“Thailand-Plus-One” concept

Click here to view this video on Dbriefs Conversations Channel

Join the Dbriefs Conversations Channel

Dbriefs Conversations Channel allows you to view all Dbriefs Conversations videos. To subscribe, simply fill in a one-time registration form on our Channel page.This video will be available until end of May 2015.

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.

Download video

How to view / subscribe Dbriefs Conversations

You can view or subscribe Dbriefs Conversations by the following channels:

Register via our website

You can access to Dbriefs Conversations by registering the video via our website: www.deloitte.com/dbriefsconversations.

For iPhone and Android phone users, after registration, please press on the light blue video icon next to the timer (see the image) to start the video.

Subscribe via iTunes / RSS feeds / YouTube channel

You can view Dbriefs Conversations 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. 

Subscribe via iTunes | Subscribe via RSS | Subscribe via YouTube

CPE/CPD information

Please note that CPE/CPD credit is NOT provided for watching Dbriefs Conversations. Please refer to our CPE/CPD information page for more details.

Contact us

For general enquiry and comments on Dbriefs Conversations, please send an email to dconversations@deloitte.com.

Disclaimer Note

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 communication, 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 communication.

Contact us

Contact us via our online form

People

Steve Towers

Asia Pacific International Tax Leader

Events

Dbriefs Bytes Central

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Bytes Central

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