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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 Dbriefs Digest.

您可以在本网页登入过去6个月内举办的网络讲座。如欲获取快将举行的网络讲座的详细时间表及讲题信息,请点选网络讲座指南。  

過去6カ月間に配信されたWebcastのアーカイブはこのページに掲載されています。今後配信予定のWebcastについては、プログラムガイドをご覧ください。

Corporate Income Tax
M&A and Carve-Out strategy in Southeast Asia

31 May 2022
Host: Daniel Ho
Presenters: Soo Earn Keoy, John Lauwrenz, Ngan Dang, Kwang Gek Sim, and Niorn Yukolthong

Several carve-out deals have recently been announced, indicating that in the current economic context, carve-outs are proving to be an interesting option for big corporations to achieve strategic benefits and to bring value to its shareholders. In the past, companies have considered carve-outs when a part of their business is too weak or troubled to keep, or when they want to monetize it. Today, companies are increasingly seeing value in separating non-strategic business units and building a more focused portfolio. Professionals from various geographies will discuss:

  • Overview of carve-out.
  • Market trends and transaction life-cycle.
  • Benefits and challenges of carve-out from a tax perspective.

Financial Services Industry
Financial Services Series: Tax policy developments and reform in Asia Pacific

30 May 2022
Host: Michael Velten
Presenters: Senthuran Elalingam, Junwei Han, Matthew Lovatt, Terence Tan

As businesses settles into the post-pandemic era, the focus of businesses and markets will likely be on how to “build back better”. It is important for businesses to respond with agility to a changing landscape, to weather market events with minimal service disruptions, and to work towards long-term sustainability of their business models. On this backdrop, we'll discuss:

  • Overview of the economic and business impacts of COVID-19 in Asia Pacific and the impact on tax policy and administration.
  • An update on current OECD projects and initiatives, including the proposed two-pillar solution for the digitalization of the global economy and the role of tax policy in stimulating global economic growth.
  • The overall themes in Asia Pacific financial services tax will be distilled as well as the impact on the tax management agenda for 2022-2023.

Financial Services Industry
Financial Services Series: Tax developments in Australia

26 May 2022
Host: Siew-Kee Chen
Presenters: Nari Kye, Alison Noble, Manu Sriskantharajah, and Amelia Teng

As we enter this next phase of the recovery, the future is unfolding. Financial services organizations are operating in a changing world—one they can help define. Financial services firms face in 2022 a pivotal, no-turning-back opportunity to shape their future. This session will explore the key tax developments in Australia for financial services, including:

  • Current tax authority focus, and enforcement approach, including the latest developments and anticipated scope expansion in the Common Reporting Standard (CRS) and third party data.
  • Key international tax issues impacting the Australian financial services industry, including the latest developments in the OECD/ G20 Two Pillar Solution.
  • The new fund structure in Australia (the Corporate Collective Investment Vehicle) operative from 1 July 2022.

Financial Services Industry
Financial Services Series: Tax developments in India

17 May 2022
Host: Russell Gaitonde 
Presenters: Rajesh Gandhi, Bahroze Kamdin, Madhav Kanhere 

The Indian economy is recovering from the COVID-19 impact and is gradually picking up amidst these uncertain times and volatile environment, caused by various disruptions, high inflation, and geo-political tensions. The financial services sector can help define the economy and would need to be its backbone, by playing a pivotal role for strength and stability, while operating in a changing world. With the recent developments in the tax environment, what is the impact to the financial services industry? We'll discuss:

  • Key tax developments for financial services in India.
  • Tax policy priorities and current tax audit focus.

Indirect Tax
China customs and trade policies: Updates and development  

12 May 2022
Host: Dolly Zhang
Presenters: Roger Chen and Shelly Ma

Since 2021, facing continuously serious Covid-19 situation, China government has carried out policies to move foreign trade growth steadily. The total value of China's trade in goods imports and exports is 39.1 trillion RMB, which is an increase of 21.4% over 2020, and it is the highest record in history. In this session, we will discuss the updates in the field of China customs and international trade, including:

  • The latest China foreign trade facilitation policies.
  • New opportunities and risks on cross-border trade by importers/exporters.
  • Relevant practical considerations and our suggestions.

 

Financial Services Industry  
Financial Services Series: Tax developments in Japan and South Korea 

10 May 2022
Host: Scott Oleson
Presenters: Stephen Baker, and Mickey Vandre 

With the recent Tax Reform and new tax developments in South Korea and Japan, what is the impact to the financial services industry? We'll discuss:

  • Key developments in Japan and South Korea.
  • The overall tax environment including tax audit priorities.
  • Our relevant experiences in Japan and South Korea.

Tax Technology
SAP S/4HANA: SAP Document and Reporting Compliance

14 April 2022
Host: Piyus Vallabh
Presenters: Haryati Hamzah, Madhav Sarvesararao, and Amit Verma (SAP)

Changes to the tax legislative landscape mean that tax compliance and reporting is becoming more immediate, digitalized, and more data intensive. Ensuring that the business can keep pace with these changing demands means that tax needs more accurate transactional data captured or calculated correctly, first time and businesses are therefore looking at how they can better leverage their ERP system. In many countries it is becoming a legal requirement for organizations to issue documents electronically to their business partners and tax authorities. The 'digital tax authorities' now require to be provided more frequently with invoices, ledgers/registers/books on a (near) real time-basis. Due to the continuously changing digital reporting requirements, it can be a difficult process for tax functions to manage. Within the S/4HANA suite one such module is SAP Document and Reporting Compliance (SAP DRC). What does your organization need to know? We'll discuss:

  • How SAP DRC can boost the value of your SAP S/4HANA implementation.
  • Key characteristics and functionality.
  • Key considerations in assessing the suitability of SAP DRC.

Financial Services Industry
Financial Services Series: Tax developments in China

12 April 2022
Host: Natalie Yu
Presenters: Johnny Foun, Wang Qing, Simon Tan, and Julie Zhang

In the most recent year, there are changes in terms of tax administration environment as well as investment environment in China. What is the impact and implications to financial services? We'll discuss:

  • Trend of tax administration, including utilizing more digitalized tools, cross-function information sharing to bring more transparency, piloted advantage rulings and etc.
  • Uncertainties toward direct investment into China security market by foreign financial institutions under the expansion/promotion of more investment into China capital market.

Global Mobility, Talent & Rewards
Global Mobility and Workforce: Time to transform

7 April 2022
Host: Gillian Waite
Presenter: May Myat Thu

Global mobility has demonstrated exceptional value through helping maintain business continuity in turbulent times and responding to the wider mega trends driven by the future of work. With expanding scope, greater business scrutiny and increased expectation of talent, there is significant transformation occurring to elevate and re-imagine global mobility and the management of global workforces to support the wider business in preparation for post-COVID. We'll discuss:

  • Global mobility trends: Developed by Deloitte Center for the Edge analyzing broader business and Human Capital trends, as well as deep-dive interviews with Global Talent leaders.
  • Opportunities for global mobility to re-imagine, with deep dives on the hot Asia Pacific topics such as remote work and employee communication.
  • Present a framework to evaluate global mobility and workforce to understand practical next steps.

 

Corporate Income Tax
M&A and Carve-Out strategy in China and India

31 March 2022
Host: D.V. Manohar 
Presenters: Jean Luo, Bimal Modi, and Tarun Soneja

Several carve-out deals have recently been announced, indicating that in the current economic context, carve-outs are proving to be an interesting option for big corporations to achieve strategic benefits and to bring value to its shareholders. In the past, companies have considered carve-outs when a part of their business is too weak or troubled to keep, or when they want to monetize it. Today, companies are increasingly seeing value in separating non-strategic business units and building a more focused portfolio. Professionals from various geographies will discuss:

  • Overview of carve-out.
  • Market trends and transaction life-cycle.
  • Benefits and challenges of carve-out from a tax perspective.

Financial Services Industry
Financial Services Series: Tax developments in Hong Kong and Singapore

29 March 2022
Host: Michael Velten
Presenters: Jessica Chu, Jonathan Culver, Han Junwei, Richard Mackender, Kevin Ng, and Roy Phan

In the wake of budget statements in both Hong Kong and Singapore, this session will reflect on the fiscal policy considerations currently driving policy making in both jurisdictions. Both jurisdictions have recently suggested a Domestic Minimum Tax will be introduced to respond to the OECD's BEPS 2.0 initiative. Also, asset management is a strength of both locations, and the respective legal and tax frameworks continue to develop. We'll discuss:

  • The potential design of Domestic Minimum Tax rules and how they could interact with the current tax law and incentive regimes. We will also consider potential pitfalls for policymakers to consider.
  • The existing and future proposed developments in the asset management sector.
  • The GST changes that will apply from 1 January 2023 and the considerations as organizations commence to prepare for these.

Corporate Income Tax
M&A and Carve-Out strategy in Japan, Korea, and Taiwan

24 March 2022
Host: Scott Oleson
Presenters: Masato Iwajima, Masaaki Kaneko, and Cheli Liaw

Several carve-out deals have recently been announced, indicating that in the current economic context, carve-outs are proving to be an interesting option for big corporations to achieve strategic benefits and to bring value to its shareholders. In the past, companies have considered carve-outs when a part of their business is too weak or troubled to keep, or when they want to monetize it. Today, companies are increasingly seeing value in separating non-strategic business units and building a more focused portfolio. Professionals from various geographies will discuss:

  • Overview of carve-out.
  • Market trends and transaction life-cycle.
  • Benefits and challenges of carve-out from a tax perspective.

Corporate Income Tax
M&A and Carve-Out strategy in Australia and New Zealand

23 March 2022
Host: James Doidge
Presenters: Aaron Black and Ian Fay 

Several carve-out deals have recently been announced, indicating that in the current economic context, carve-outs are proving to be an interesting option for big corporations to achieve strategic benefits and to bring value to its shareholders. In the past, companies have considered carve-outs when a part of their business is too weak or troubled to keep, or when they want to monetize it. Today, companies are increasingly seeing value in separating non-strategic business units and building a more focused portfolio. Professionals from various geographies will discuss:

  • Overview of carve-out.
  • Market trends and transaction life-cycle.
  • Benefits and challenges of carve-out from a tax perspective.

Geography Updates
Hong Kong SAR Budget 2022/2023 Commentary 

17 March 2022
Host: Polly Wan
Presenters: Alfred Chan, Raymond Tang, and Roy Phan

The Financial Secretary for the Hong Kong Special Administrative Region (HKSAR), Mr. Paul Chan, delivered his sixth annual budget on Wednesday, 23 February 2022. As an international financial center, the HKSAR Government has recently been rolling out a number of initiatives and tax incentives on how the city can address emerging challenges facing the pandemic and promote economic diversification for sustainable development in the future. We'll discuss:

  • A summary of the Budget highlights and the new Budget measures. 
  • Measures to promote development of Hong Kong capital market. 
  • Environmental, Social and Governance (ESG) related measures to realize carbon neutral in the long term. 
  • Tax incentives for financial and maritime and port sectors. 
  • New international tax standards and introduction of domestic minimum top-up tax. 

Indirect Tax
Indirect Tax developments on electronically supplied services (ESS) and e-invoicing in Asia Pacific

3 March 2022
Host: Richard Mackender
Presenters: Shrenik Shah, Candy Tang, and Nu To Van

The digitization of indirect taxes continues to gain momentum across the region as more countries adopt or expand e-invoicing requirements. On a similar front, we continue to see adoption of rules imposing indirect taxes on the provision of electronic services by foreign service providers. This session will chart the implementation and development of these rules across the Asia Pacific. We'll discuss:

  • Recap on e-invoicing and ESS requirements.
  • The current state of play across the region in terms of jurisdictions that have adopted, announced or proposed e-invoicing or ESS rules. 
  • An overview of recent expansions and implementations including China and Thailand. 
  • A retrospective on the implementation of e-invoicing in India.

Geography Updates
2022 Japan Tax Reform Proposals: Pursuit of Post-Pandemic priorities

1 March 2022
Host: David Bickle
Presenters: Brian Douglas, Ken Leong, Brian Mayer, and Fumiko Mizoguchi

The 2022 Japan Tax Reform reflects the Japanese government's desire to look beyond the pandemic and towards sustainable economic recovery. Proposals include measures to boost consumer spending, smooth the path towards digital transformation, and to continue the reform of the Japanese Consumption Tax (JCT) system. We'll discuss:

  • Revisions to tax credits for wage increases and R&D spending.
  • Developments in connection with record storage under the Electronic Record Retention Law.
  • Latest updates in preparation for the introduction of JCT qualified invoicing.

Global Mobility, Talent & Rewards
Reward in future of work: Operating an equity plan

22 February 2022
Host: Senthuran Elalingam
Presenters: Larry James Sta Maria and Eng Yew Tan

Equity compensation is a constantly expanding landscape and its role is becoming more and more important for companies in pursuit of key talents and ultimately their success. In the context of Asia Pacific, the use of equity compensation is a critical part of remunerations strategy led by mature market such as Australia and Japan, and rising generation of start-up companies such as China and India. Unsurprisingly, this is where most governments around the world continue to increase their attention on corporate governance around equity plans ensuring regulatory and tax compliance remaining high on companies' agendas. We'll discuss:

  • Recent tax and regulatory development in key countries and/or government/audit focus on employer's obligation on equity compensation and how to manage the challenges.
  • Tax considerations in designing the equity plan to deal with the changing landscape under the future of work.

Indirect Tax
Malaysia Indirect Tax Special Voluntary Disclosure and Amnesty Program 

15 February 2022
Host: Senthuran Elalingam
Presenters: Larry James Sta Maria and Eng Yew Tan

The Malaysian Government has announced a voluntary disclosure and amnesty program covering the majority of indirect taxes that are levied within the country. The program will operate for a period of nine (9) months commencing from 1 January 2022 and concluding on 30 September 2022. There are a range of benefits that accrue to participants in the program including a full waiver of applicable penalties and a partial waiver (up to 30%) of any underpaid taxes. The indirect taxes covered include Sales Tax, Service Tax, the former GST and Customs and Excise Duties. We'll discuss:

  • Which taxpayers are eligible to participate?
  • The specific benefits that will be provided to eligible participants.
  • The process from applying through to closure.
  • The documentation and information requirements.

Indirect Tax
Updates on Regional Comprehensive Economic Partnership (RCEP) and Free Trade Agreements (FTA) related origin documentation audits

10 February 2022
Host: Payal Tuli
Presenters: Meng Yew Wong, David Ware, Jin Kon Jung, Dolly Zhang, and Mitsuko Fukunage

The Regional Comprehensive Economic Partnership agreement (RCEP), signed on 15 November 2020, took effect on 1 January 2022 (1 February 2022 in Korea). It is the largest and most significant regional agreement concluded in terms of market size, coverage on trade and investment, and population. Apart from RCEPs, we will also discuss the increase in complexity and risks associated with FTA related origin documentation. We'll discuss:

  • The Highlights and latest updates on RCEP with special highlights from Australia, China, Korea, Japan, and South East Asia.
  • Benefits and what this may mean for your business. 
  • Experience in relation to origin documentation related queries/audits and best practices to mitigate the risk of denial of the FTA benefit.

Geography Updates
India Budget 2022: Enabling India’s big leap

2 February 2022
Host: Hemal Zobalia
Presenters: Jatin Kanabar, Sanjay Kumar, and Bela Sheth Mao

India Budget 2022 will be presented in the Parliament on 1 February 2022. The Union Budget is expected to put the economy on an accelerated growth path after the impact caused by the pandemic. Amendments in the tax law to bring about sustainable growth, infrastructure investment, focus on R&D spending, nurturing incentives to the core sectors including manufacturing and services, tapping the huge experience of running captive centres are some of the priority items on the agenda of the Government as the preparation gets underway to unveil the budget. Ease of tax compliances, simplification, and digitization are the cornerstones to enhance the ease of doing business in India. With an optimistic outlook towards sustained growth, all eyes are on the announcements. We'll discuss:

  • The Government's tax initiatives on reviving the industries and boosting optimism.
  • Key policy announcements towards making India self-reliant.
  • Analysis and impact of new tax proposals on your sectors and the way forward.
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