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.



Transfer Pricing - Financial Services
Transfer pricing update for financial services: The changing landscape

26 May 2020
Host: Samuel Gordon
Presenters: Craig Bennie, Chayalaak Chutima, Chris In, and John Leightley

The pace of change and complexity of transfer pricing has continued to increase in Asia Pacific countries and transfer pricing has become even more difficult in the near term given the challenges firms face with COVID-19. As part of our Asia Pacific Dbriefs series on financial services tax, we will provide an update focused on managing financial services transfer pricing (FSTP) in uncertain times. We will examine the following questions:

  • What are some of the key transfer pricing issues that financial services firms face given the COVID-19 challenges?
  • What does the OECD Financial Transactions Transfer Pricing Guidance mean for financial services firms from a tax, treasury, and front office perspective?
  • What FSTP issues are tax administrators and/or financial regulators in Australia, China, Hong Kong, Japan, Singapore, and South Korea facing?

Gain insights on the recent transfer pricing issues and their impact on Asia Pacific financial institutions.

Special Edition - Corporate Income Tax
The state of Tax Administration in Southeast Asia, the Regulators' Perspective

19 May 2020
Host: Anthony Loh
Presenters: John Hutagaoul (Directorate General of Taxes, Indonesia), Syarein Abu Samah (Malaysian Inland Revenue Board), Leni Beri-Quimosing (Bureau of Internal Revenue, Philippines), and Leow Lay Hwa (Inland Revenue Authority of Singapore)

Taxpayers are grappling with compliance requirements, examinations and government negotiations, while having to establish a control framework in a fast evolving complex regulatory environment. In this session the tax regulators will provide their perspectives and expectations on:

  • How the authorities are adopting technology in their compliance processes.
  • What the authorities' expectations are in terms of tax control frameworks and how good governance helps the taxpayers navigate audits.
  • How transparency measures (e.g., CbCR, additional Tax Return Disclosures) are impacting the audit procedures and what taxpayers should expect in their future audits.

The panel will also discuss the impact of COVID-19 (e.g., work-from-home arrangements, social distancing guidance) on the tax administration processes, and how the respective governments are helping taxpayers navigate the current environment.

Indirect Tax
The Power of With: Humans working with machines are transforming tax

12 May 2020
Host: Rory Pike
Presenters: David Beves and Tyler Furrer

As tax departments are continually asked to do more with fewer resources, they are transforming operations and process management by implementing new technologies. Will the Power of With— where tax professionals work with machines—drive the future of tax? We'll discuss:

  • Ways to leverage automation, artificial intelligence, and natural language processing to build the tax department of the future.
  • Emerging talent requirements needed for the Power of With.
  • Practical steps tax departments can take to prepare for this digital future.

Join us to gain a unique point of view on the opportunities to integrate humans with machines in ways that will amplify what tax professionals do well.

Special Edition - Corporate Income Tax
US CARES Act: How would this help your company during COVID-19 Pandemic

30 April 2020
Host: Lili Zheng
Presenters: Jamie Gross, Aydin Hayri, and Vivien Wang

On 27 March 2020, the US government passed an unprecedented Coronavirus Aid, Relief, and Economic Security (CARES) Act to combat economic fallout from COVID-19.  The CARES Act contains numerous business and individual tax provisions aimed at providing an immediate stimulus to the US economy. At a time when regulatory changes around COVID-19 continue to evolve, it is important to assess the implications of the CARES Act on your US business. What are the latest tax developments and what might be important to consider? We'll discuss:

  • An overview of the CARES Act and outlook for additional legislation.
  • A summary discussion on tax relief and compliance requirements.
  • A discussion of how the measures will impact non-US companies with investments and operations in the US.

Learn how these measures could help Asia Pacific MNCs' US subsidiaries in generating immediate cash flows, tax reliefs, and planning to sustain their investments and operations in the US.

Transfer Pricing
Recent developments on profit attribution in India and China

28 April 2020
Host: Sanjay Kumar
Presenters: Suchint Majmudar, Radhakishan Rawal, and James Zhao

Recent discussions in the OECD/G20, and more widely, particularly on profit attribution for digital taxation, have for once opened the doors for fundamentally new approaches. Established norms of arm's length pricing for allocating profits of MNEs for taxation across countries, with almost no attribution to markets where sales or use occur are being challenged. All these changes are presenting significant challenges to the companies. We will be focusing on countries such as India and China and more broadly covering the Asia Pacific region, and analyze the developments in these countries, dealing with the scope of and attribution to Significant Economic Presence. Realizing that this can spawn disputes, the Indian government has also proposed activation of APA mechanism for permanent establishment cases, besides covering also by safe harbour rules. Relevant agency PE risk mitigation in China, and interconnection between PE and pillar one profit attributions will be part of the discussion. We'll discuss:

  • Scope of Significant Economic Presence in India and attribution of profits thereto – amendments basis India Budget.
  • Expanding the scope of APA and Safe Harbour to cover PE and Significant Economic Presence.
  • Agency PE risk mitigation approaches in China, and its position on profit attribution to PE and Pillar one.

Stay informed about the latest developments on profit attribution and prepare for the future.

Special Edition - Global Mobility, Talent & Rewards
Tax and HR considerations for your employees: Response to COVID-19

23 April 2020
Host: Fiona Webb
Presenters: Ying Cheng Chee and Jod Gill

Organizations are experiencing unprecedented level of interruption in different locations due to the COVID-19 outbreak. Amidst the business and operational risks, what it brings to HR personnel is a series of considerations with regards to their workforce, including the various compliance requirements, rewards, how their workforce continue to deliver services as part of the business continuity plan, and how this will shape the future of work in the longer term. We'll discuss:

  • Measures taken by tax authorities in major Asia Pacific locations to relieve the compliance and cash-flow burden of employers and taxpayers.
  • How your mobile employees' tax positions might be impacted by travel restrictions and evolving immigration policies.
  • Implications to rewards such as deferral of awards, changes to compensation policy, etc.
  • Long term implications and future of work.

Gain insights from Deloitte professionals on how your organization can mitigate the tax and HR challenges and prepare for the future.

Special Edition - Corporate Income Tax
What Tax Departments can consider in light of an expected recession – Downturn Planning

22 April 2020
Host: Kai Hielscher
Presenters: Neeru Ahuja, Fiona Craig, Richard Mackender, and Vicky Wang

Most tax departments have last experienced a downturn during the financial crisis a decade ago.  A downturn can create:

  • Unexpected compliance challenges.
  • Needs and opportunities to generate or move cash.
  • Requirements to re-align your structure with your organization’s long term goals.

Our Service Line Leaders will provide a refresher on what to look out for from a corporate domestic and cross border taxation perspective.

Corporate Income Tax
New OECD Transfer Pricing Guidance on Financial Transactions

31 March 2020
Host: David Bell
Presenters: Sam Gordon, Bart de Gouw, and Stan Hales

On 11 February 2020, the G20/OECD Inclusive Framework released new guidance to be included in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations on transfer pricing aspects of financial transactions. The release provides for the first time specific guidance to businesses and tax authorities on how to determine whether financial transactions between associated enterprises are consistent with the arm's length principle. What does the new guidance cover? We'll discuss:

  • The status of the guidance.
  • The delineation of financial transactions.
  • The approach to assessing the impact of implicit support/group affiliation.
  • Pricing issues affecting treasury functions, intra-group loans, cash pooling, hedging, insurance, and financial guarantees.

Gain insights from our Deloitte professionals to understand the potential impact of the new guidance for your business.

Special Edition - Geography Updates
India Finance Bill Amendments and reliefs announced to combat COVID-19

27 March 2020
Host: Shefali Goradia
Presenters: Vijay Dhingra and C.A. Gupta

The India Finance Bill, 2020 that was presented in the Parliament has been passed with some very important changes. In addition, in view of the disruption caused on account of COVID-19, the Indian Finance Minister on 24 March 2020, announced a number of tax measures to provide relief to tax payers, for example, the extension of various due dates including under the Direct Tax Vivad se Vishwas Act, 2020. We'll discuss:

  • Major changes proposed in the Finance Bill, 2020.
  • Equalization levy on certain digital transactions.
  • Tax reliefs proposed as a part of the various measures to combat COVID-19 including the implications under the Direct Tax Vivad se Vishwas Act, 2020.

Join our Deloitte specialists to learn more about the important updates on the India Finance Bill and prepare for what's next.

Global Mobility, Talent & Rewards
Total Rewards Optimization: The dynamic formula that drives business performance

12 March 2020
Host: Algy Wadsworth
Presenters: Tony Jasper and Kenneth Peh

Employers are facing increasingly fierce competition for talents, as business models change and the rise of disruptive technologies shape the skill-sets needed for the future. Increasing compensation and benefits is expensive and easily replicated by competitors. Are there smarter ways to reward your employees so that it generates the highest perceived value for them which is also aligned with their contributions and performance? We'll discuss:

  • Why employers are looking at total rewards optimization and what does it help to achieve.
  • Why an effective employee communication and engagement is important for total rewards optimization.
  • How does satisfying employee expectations align with improving business performance.
  • What are the other non-financial rewards that employees would typically consider.

Gain insights from Deloitte professionals on how total rewards optimization helps drive employee retention, engagement, and positive business outcomes.

Special Edition – Geography Updates
India tax litigation settlement scheme: The Direct Tax Vivad se Vishwas Bill, 2020

11 March 2020
Host: Gokul Chaudhri
Presenters: Pragya Saksena (external speaker from Principal Chief Commissioner of Income-tax), Karishma Phatarphekar, and Rohinton Sidhwa

Encouraged by the success of the Indirect tax dispute resolution scheme, the Finance Minister tabled "The Direct Tax Vivad se Vishwas Bill, 2020" (the scheme) in the parliament on 5 February 2020. The key objective of the scheme is to collect taxes and reduce the number of litigation cases pending before various appellate forums. Under the scheme, a taxpayer can settle a litigation pending before any forum on 31 January 2020 by paying the tax on the disputed income, and get a full waiver of interest and/or penalty. After the introduction of the bill, various stakeholders made several representations to make the scheme more attractive and practical. The amended Bill was passed by the lower house of the Parliament on 4 March 2020. Further, the government has also issued FAQs to clarify the provisions of the Bill and some practical aspects. We'll discuss:

  • Backdrop of the scheme/including the Government's perspective addressed by the Principal Chief Commissioner of Income-tax (Intl tax & TP) [PCCIT(IT)].
  • Overview of the scheme and procedural aspects.
  • Critical business considerations to be evaluated before opting for the scheme.
  • Panel discussion – on certain questions addressed to PCCIT (IT) that still need further clarity and unaddressed.
  • Way forward and next steps.

Join us to learn more about the India tax litigation settlement scheme and clarify your doubts by raising questions directly to the government representative.

Special Edition – Corporate Income Tax
Brexit: Tax developments

5 March 2020
Host: Senthuran Elalingam
Presenters: Caroline Barraclough, Barney Horn, Jurga McCluskey, Amanda Tickel, and Richard Williams

The UK left the EU on 31 January 2020. The UK is now in a transitional period where it aims to negotiate a Free Trade Agreement (FTA) with the EU before it completely leaves the EU on 31st December 2020. Although very little will change during the transitional period, by the time of this webinar, businesses will have less than 10 months to prepare. Although not everything will be known until the terms of any FTA are agreed, there is much that is certain already. Under these circumstances, businesses need to re-assess and re-engage with their Brexit planning to confirm what changes are required to their existing plans. There may also be an opportunity to implement actions that were not feasible under the previous timeframe. We'll discuss:

  • Next steps in relation to the Brexit timeline.
  • Key customs considerations to mitigate additional compliance obligations and costs to ensure goods can continue to cross borders efficiently.
  • Other tax implications which may arise including VAT, immigration, and corporate tax matters.

Join us to keep up-to-date with developments on Brexit and the impact on your business.

Corporate Income Tax
G20/OECD The digitalized economy and beyond - outline architecture for an international framework

3 March 2020
Host: David Watkins
Presenters: Rohinton Sidhwa and Amelia Teng

The G20/OECD Inclusive Framework continues to develop the technical aspects of proposals, including the allocation of taxing rights between countries (Pillar One). All businesses, not just those that are highly digitalized, will need to understand how the proposals could affect them. Countries are working towards reaching a consensus-based solution by 2020. What might these changes mean for your organization? We'll discuss the January 2020 Statement on the outline of the architecture for an international framework, including:

  • Scope and threshold.
  • Nexus rules.
  • Profit allocation rules.
  • Next steps.

Find out more about this new area and steps that might be taken in response.

Special Edition
Impact of Coronavirus to multinationals

20 February 2020
Host: Hong Ye
Presenters: Wei Heng Jia and Cecille Yang

The coronavirus outbreak in China is having a global effect. Many multinationals, whether they have subsidiaries in China or not, are facing supply chain breakdown, loss of revenue, disruption of business due to international traveling restriction and measures to protect employee safety. We will discuss a few things that may be of the interest of businesses:

  • Chinese government's tax relief measures in the areas of corporate income tax, indirect tax and Customs.
  • Tax considerations when businesses look for solutions to mitigate the impact of this event or future similar events.
  • Individual Income Tax and immigration matters.
  • Labor issues such as the treatment of the employees who are under self-quarantine, termination of employee under the local law, and salary reduction or post adjustment.

Understand these hot topics from Deloitte specialists and be prepared to deal with the impact of coronavirus outbreak on your organization.

Geography Updates
2020 Japan Tax Reform Proposals: Broadening the base through BEPS

13 February 2020
Host: David Bickle
Presenters: Lars Dahlen, Brian Douglas, Ken Leong, and Scott Oleson

The backdrop for the 2020 Japan Tax Reform is one of economic uncertainty, as business investment and exports have been weakened by trade disputes between the US and China. Consumer spending, however, has been relatively strong, albeit that may be the result of accelerated spending before the recent increase in the consumption tax rate. Within this context, the 2020 Tax Reform proposals issued by the ruling parties in December 2019 reflect the continued desire to broaden the Japanese tax base and to implement BEPS measures. We'll discuss:

  • Key proposals in the 2020 Tax Reform, including changes to consolidated tax return filing.
  • Previously legislated changes to interest deductibility that will come into force in 2020.
  • The debate in Japan around the latest BEPS measures.
  • Broadening the scope of this year's update, we'll also provide highlights of the Korea Tax Reform.

Join us to learn more about the key proposals in the 2020 Japanese Tax Reform and other recent notable tax updates that might impact multinational enterprises doing business in Japan.

Special Edition - Geography Updates
India Budget 2020: Facing the headwinds

3 February 2020
Host: Gokul Chaudhri
Presenters: Ashutosh Dikshit and Atul Gupta

Budget 2020 will be presented in the Parliament on 1 February 2020 with macro-economic situation indicating slowdown that is unlike previous years. This can be expected to impact tax collections, expenditure, and fiscal deficit projected in Budget 2019. A mini budget involving a steep corporate tax cut was promulgated and enacted in December 2019. Continuing response to these headwinds through fiscal and other policy measures will be a major challenge for the Finance Minister. We'll discuss:

  • The Government's initiatives on the tax front in Budget 2020 in the light of the investment, consumption and growth momentum that is required to revive the economy.
  • Analysis and impact of new tax proposals on your business and way forward.

Join our Deloitte specialists for an in-depth analysis of the 2020 India Budget.

Transfer Pricing
Transfer pricing and GST implications for brand equity payments

21 January 2020
Host: Sanjay Kumar
Presenters: Gulzar Didwania, Liam O’Brien, and Amer Qureshi

Brand equity is a significant business driver, created over a period based on consumers perception and trust in the standard and quality of the products or services. Multinational enterprises (MNEs) leverage on the established brand equity, trademarks, and other marketing intangibles to maintain its competitiveness in the market. Group affiliates to reap the benefits of the competitive advantage make payment for brand royalty to the MNE headquarters. OECD transfer pricing guidelines 2017 recognises the importance of marketing intangibles and allows arm’s length payment for the use of intangible if it results in generating profits for the business. Questions have also been raised by the tax authorities’ in many MNE headquarters’ tax jurisdiction on non-charging or under-charging for the brand from their group affiliates. We'll discuss:

  • The emerging tax controversy areas encompassing both transfer pricing and indirect taxation.
  • The relevant OECD transfer guidance on marketing intangible, prevailing business models for brand royalty payments, and emerging transfer pricing and GST tax controversies.
  • Key considerations and take-away.

Join us to understand the challenges and implications of brand equity payments and explore actions your business can take to prepare.

Global Mobility, Talent & Rewards
Destination China: Update of Individual Income Tax (IIT) reform implementation

15 January 2020
Host: Tony Jasper
Presenters: Huan Wang and Irene Yu

A year has passed since the implementation of the new IIT law under the tax reform. Taxpayers and withholding agents are facing the first annual tax return filing season under the new IIT filing system. For a large number of taxpayers, it would be their first time to prepare their annual reconciliation return and make direct contact with the tax authorities. How to make sure you, being a taxpayer, file your own tax return correctly? As a withholding agent, what would be your responsibility during the annual tax return filing process? How to assist your employees with their initial attempt in self-reporting? What would be the impact if an annual tax return is not filed correctly or timely? We'll discuss:

  • Regulation update.
  • An overview of the individual tax credit system.
  • Annual tax reconciliation requirement for resident tax payers.
  • Self-reporting of foreign sourced income for resident tax payers, especially outbound Chinese employees.
  • Preparation and planning for the coming annual tax filing.

Gain insights from Deloitte professionals on the updates on IIT reform implementation and get prepared for initial annual reconciliation tax filing.

Global Mobility, Talent & Rewards
Global payroll: A consolidated approach to manage tax and payroll risks, powered by technologies

5 December 2019
Host: Kenneth Peh
Presenters: Steve Batrouney, Lily Li, and Aarti Raote

Globalization is making organizations increasingly borderless. Not only would business travelers create additional employment tax and payroll reporting requirements, the payroll operations itself is also shifting to a global or regional model. Is your organization able to keep up with the complex regulatory changes? We'll discuss:

  • How the increasing trend of business travelers is heightening the challenges on employment tax and payroll reporting.
  • How should organizations prepare before shifting payroll operations to global to ensure achievement of objectives.
  • Payroll vendor management and how it helps mitigate payroll risks.
  • How technologies enable proactive management of payroll risks and set your organization apart from others.

Gain insights from Deloitte professionals on how your organization can keep on top of the latest employment tax and payroll trends and apply them to your company.

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