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.



International Tax
G20/OECD: Tax challenges of the digitalization of the economy update

16 April 2019
Host: David Watkins
Presenters: Rohinton Sidhwa and Cam Smith

The G20/OECD Inclusive Framework on BEPS has released important updates on its work to address the tax challenges of the digitalization of the economy. At the same time, we are already seeing a breakout of unilateral measures implemented or under consideration. The OECD is exploring novel proposals, on a without prejudice basis, working towards reaching a consensus-based long-term solution by 2020. Some options extend to the taxation of all multinational businesses, not just those that are highly digitalized. What might this mean for your organization? Areas under consideration by the OECD include:

  • Revised nexus and profit allocation rules which will expand taxing rights for market/user countries.
  • Global anti-base erosion proposals to address profit shifting to no or very low tax countries.

Keep up to date with these latest international tax developments and hear our insights on how they may affect your organization.

China Spotlight
Destination China: Updates of Individual Income Tax (IIT) reform

26 March 2019
Host: Tony Jasper
Presenters: Huan Wang and Irene Yu

The 7th amendments to the PRC IIT law contains broad changes to the IIT law system. After the implementation of new IIT law, the subsequent implementation rules and various regulations provided further guidance, such as whether concession rule may still apply to foreign individuals working in China for world-wide taxation relief, what is the scope of additional itemized deductions and the employer and employee's responsibilities with this respect, how to calculate the advance IIT withholding, what assistance the taxpayers may receive for their tax reporting, etc. In this session, we'll discuss:

  • The major updates of the implementation rules.
  • Recent development of relevant regulations under the new IIT law.
  • Recommended actions by company and individual taxpayers in coping with the new changes.

Gain insights from Deloitte professionals on the IIT reform updates and get prepared for the implementation of the new IIT rules.

India Spotlight
India tax update: Latest developments and impact

19 March 2019
Host: Sunil Shah
Presenters: Jatin Kanabar, Pritin Kumar, and Amit Sarker

The last few months have seen several developments in Indian tax jurisprudence. Given the common law system in India and the hierarchy of courts and the tribunal, the same issue may come to be decided by multiple authorities and at multiple levels. This makes it necessary to always be aware of the evolving judicial views. There are also many changes in the statutory provisions, particularly in the area of GST. We'll discuss:

  • Recent income-tax rulings, including on research and development expenses and on conversion of a company into an LLP.
  • Recent important amendments in GST provisions.
  • Update on anti-profiteering cases.
  • Significant GST advance rulings.

Learn about the important tax developments in India and how they may affect your organization.

China Spotlight
Hong Kong Tax Update: Maintaining competitiveness whilst complying with global tax standards

5 March 2019
Host: Leonard Khaw
Presenters: Jonathan Culver, Anthony Lau, and Winnie Shek

Hong Kong is introducing key taxation measures to maintain its competitiveness in an ever faster evolving global economy, and to comply with globally accepted tax standards. Apart from enacting transfer pricing rules and working with taxpayers to ensure the smooth implementation thereof, which we are covering in a separate webcast, Hong Kong introduced a two-tiered profits tax system and "super deductions" in respect of R&D activities being carried on in Hong Kong, and expanded the scope of profits tax deductions in relation to intellectual property rights. The Offshore Fund Regime is being reformed, and significant measures have been introduced that address longstanding issues pertaining to financial services, which is key to the Hong Kong economy. In this session, we will help you to understand the main changes and the potential implications. We'll discuss:

  • The two-tiered profits tax system.
  • The newly introduced R&D super deduction regime.
  • Changes in relation to the intellectual property rights.
  • The reform of the Offshore Funds regime.
  • Other significant measures that address longstanding issues pertaining to financial services.

Join us in this session to learn more about the developments listed, how they may affect you and your organization, in particular, the opportunities that are becoming available to you as a result of their introduction.

Indirect Tax
Inbound investment, e-commerce, and e-invoicing rules in Vietnam: A clear view of the recent developments

28 February 2019
Host: An Vo
Presenter: Thomas McClelland

Vietnam has been enjoying strong economic growth. Overseas businesses are increasingly attracted by the country's move from a centralized to a market-oriented economy and its 95 million-strong population, which features a large and young workforce as well as an increase in disposable income in recent years. On the other hand, the issuance of new Decree reflects the determination by the Vietnamese Government in strongly reforming tax administration and increasing the management over the informal economy in Industrial 4.0. We'll discuss:

  • Overview of Vietnam inbound investment with considerations such as forms of investment and restrictions, general tax obligations, and updates on tax regulation changes.
  • Highlights of e-commerce market in Vietnam, forms of operation, specific requirements, and tax collection mechanism relating to e-commerce.
  • Overview and framework for e-invoice and practical issues for implementing e-invoices.

Keep up to date with the latest developments in Vietnam and hear our insights on how they may affect your organization.

Indirect Tax
Common themes in GST across China and India: What you should know

26 February 2019
Host: M.S. Mani
Presenters: K Baskar and Candy Tang

The changing profile of GST/VAT system across Asia Pacific region in recent times has made it necessary for businesses to alter their business strategies and their compliance planning. While GST continues to be a hot topic across the region, China and India being the largest economies in the region, are of specific interest to all businesses. China has been engaged in VAT reform for quite some time and many more changes are expected in 2019. India has just completed the introduction of a large scale GST which has altered the business landscape and increased compliance for many businesses. There are quite a few common themes emerging in the GST reform landscape of these Asian giants although the GST in these countries is quite different. We'll discuss:

  • The business impact of these changes from a planning and compliance perspective.
  • Common themes emerging from these countries.
  • Practical case studies.
  • Opportunities and the way forward.

Join us in this session as we learn more about the emerging changes in GST across China and India and how they may affect you.

Transfer Pricing
Hong Kong's new transfer pricing regime: Getting on the right track (Part 1)

21 February 2019
Host: Leonard Khaw
Presenters: Petrina Chang, Elaine Wong, and Victor Zhang

After the Inland Revenue (Amendment) (No. 6) Ordinance 2018 (the Amendment Ordinance) was gazetted on 13 July 2018, taxpayers and practitioners continued to seek clarification from the Hong Kong Inland Revenue Department (HKIRD) concerning a range of matters relevant to the practical implementation of the new rules. During a series of transfer pricing seminars attended by representatives of the HKIRD, in addition to reiterating that the main objectives are to codify the transfer pricing principles, implement certain measures under the Base Erosion and Profit Shifting (BEPS) package, and adhere to the international standards, the HKIRD also reiterated its commitment to release detailed guidance in the form of Departmental Interpretation and Practice Notes (DIPN) to assist taxpayers practically to comply with the new rules. During the webcast, we will share the first batch of such guidance:

  • Implementation of arm's length principle.
  • Grandfather rules.
  • Country-by-country reporting obligation and exchange mechanism.
  • Authorized OECD approach for permanent establishment.
  • Intangibles.
  • Financial transactions.

Join us to keep abreast of the developments in this area of transfer pricing.

Global Mobility, Talent & Rewards
Deloitte Asia Pacific Immigration Survey: Mobilizing and retaining talent in a disrupted cross-border world

19 February 2019
Host: Mark Wright
Presenters: Sasha Grimm and Kathryn Osborn

The challenge facing mobility professionals in the Asia Pacific region has never been greater in terms of attracting and retaining talent. The Asia Pacific region is the growth engine of the global economy. In a recent Deloitte immigration survey of companies mobilising talent to the Asia Pacific region, respondents confirmed that skill shortages are impacting 38% of organisations operating in the region. Mobilising talent globally is viewed as a sensible and necessary solution by companies to retaining and incentivising talent, but are experiencing different challenges. Moving talent cross-border has become more complex and the risks have increased as host country governments have become more sophisticated with their compliance measures. We'll discuss:

  • The challenges of mobilising talent globally such as immigration rules and external factors.
  • The emerging issues which impact on the ability for the business community to attract and retain talent.
  • The key findings of the Deloitte Asia Pacific Immigration Survey.

Gain insights from Deloitte professionals on the immigration risks associated with moving talent across borders and how to incorporate immigration issues into wider workforce management planning.

Indirect Tax
Indirect tax developments in Malaysia

14 February 2019
Host: Senthuran Elalingam
Presenters: Larry James Sta Maria and Eng Yew Tan

This session will focus on the developments subsequent to the re-introduction of the Sales Tax and Service Tax (SST) on 1 September 2018, including critical changes to the law, guidance, and administration of the tax. It will also touch on key concerns in relation to the close out of GST. We'll discuss:

  • Technical developments.
  • Post-implementation issues.
  • GST audit closure.
  • Upcoming developments.

Join us to understand how the evolving nature of the Malaysian indirect tax regime will impact your business.

International Tax
2019 Japan Tax Reform Proposals: Broadening the base through BEPS

12 February 2019
Host: David Bickle
Presenters: Lars Dahlen, Brian Douglas, Tim O'Brien, and Luke Tanner

Japan is in the midst of its second longest economic expansion in post-war history. However, increasing national debt and global trade uncertainties threaten to prevent the expansion from becoming its longest. The 2019 Tax Reform proposals issued by the ruling parties of the Japanese government on 14 December 2018 reflect the desire to both broaden the tax base and to implement further BEPS measures. In addition, the recent conclusion of several trade agreements demonstrate Japan's commitment to maintaining open trade. We'll discuss:

  • Key proposals in the 2019 Tax Reform, including R&D and other incentives, implementation of BEPS measures such as, Action 4 – limiting base erosion through interest deductions and Action 8 – introducing rules related to hard-to-value intangibles.
  • 2018 developments in Japan's tax treaty network.
  • The multi-rate consumption tax system scheduled to come into effect from 1 October 2019.
  • Customs and trade issues, including recent significant trade agreements ratified by Japan.

Join us to learn more about these key proposals in the 2019 Japanese Tax Reform and other recent notable tax and legal updates that may impact multinational enterprises doing business in Japan.

Special Edition - China Spotlight
Breakthrough of the Hong Kong tax exemption for funds: The "Unified" fund exemption regime

15 January 2019
Host: Patrick Yip
Presenters: Anthony Lau and Roy Phan

The offshore fund tax exemption regime has existed in Hong Kong for over a decade and it was subsequently amended in 2015 to extend the tax exemption to offshore PE funds that do not invest into Hong Kong private companies. On 7 December 2018, the Inland Revenue (Profits Tax Exemption for Funds) (Amendment) Bill 2018 was gazetted, which has completely changed the landscape of the tax exemption for funds. The Bill seeks to unify the Hong Kong tax exemption regimes for privately-offered funds regardless of the type, size, location of central management and control etc. It is expected that the new unified fund exemption regime, once enacted, will come into operation on 1 April 2019. The Bill is welcomed by the fund industry in general, as it allows both onshore and offshore "funds" that invest in Hong Kong private companies to be eligible for tax exemption provided certain conditions are met. We'll discuss:

  • Key features of the Bill, in particular
    • Definition of a "fund"
    • Tests to be satisfied for the tax exemption on private equity investments  
    • Tax exemption for Special Purpose Vehicles (SPVs)
    • No tainting features
    • Deeming provisions
  • Our key observations on the Bill's potential implications to different types of funds (hedge funds, PE funds, VC funds, RE funds, etc.).
  • Other considerations (operational aspects, tax implications of carried interest and/or management fee, etc.).

Join us in this session as we learn more about the main changes as well as the potential implications of the Bill and how they may affect your organization.

Indirect Tax
Impact of US trade policies in Asia Pacific: The changing landscape

19 December 2018
Host: Sarah Chin
Presenters: Robert Olson and Meng Yew Wong

US trade policies have created an impact on the Asia Pacific region. From implementation of the Wassenaar Agreement to the release of a second tranche of list of goods subject to additional import tariffs. Transformational changes to trade policies have created a stir in various sectors such as export of automobiles, steel based products, etc. These changes have the ability to alter the geographical supply chain of products from one region to another. How the trade policies implemented by the US will be reciprocated by the countries in Asia Pacific? We'll discuss:

  • Cross imposition of import tariff on US origin goods.
  • Shift of supply chain from one country to another country.
  • Impact on manufacturing operations of business impacted by such tariff fluctuations.

Stay updated on the transformation impact of the US trade policies on various countries and the reciprocating trade measures taken by the effected countries.

International Tax
Inbound investments into Malaysia: Practical insights on recent developments

13 December 2018
Host: Hooi Beng Tan
Presenters: Swee How Chia, Subhabrata Dasgupta, and Lih Jiun Tham

This is an interesting time for Malaysia. There is a new government and the National Budget 2019 proposal was recently tabled. Malaysia has joined the OECD Inclusive Framework on Base Erosion and Profit Shifting (BEPS) as an Associate Member back in 6 March 2017 and has committed to implement and adhere to the BEPS Action Plan minimum standards. Malaysia has demonstrated its commitment to implement the four minimum standards under the BEPS project in the areas of harmful tax practices, tax treaty abuse, country-by-country reporting (CbCR) requirements for transfer pricing, and improvements in cross-border tax dispute resolution. In particular, Malaysia has signed the MLI on 24 January 2018, introduced CbCR, and is undertaking a review of the robustness of its tax incentives. Malaysia intends to also adopt other non-minimum standards as it has proposed in the Earning Stripping Rules (ESR) in Budget 2018 (in line with Action 4) and has opted-in for the MLI provisions relating to Action 7 (Permanent Establishment). The Ministry of Finance has also recently reiterated its commitment in adhering to the OECD taxation initiatives. In regard to Action 5, various tax incentives are under review or have been amended such as Principal Hub, Labuan leasing preferential regime, MSC Malaysia tax incentives. We'll discuss:

  • Recent reform developments in Malaysia, including the proposed changes in National Budget 2019 and changes in tax incentives, proposed ESR, potential impact of the MLI etc.
  • The impact of those reforms on Malaysia inbound investments.
  • Opportunities and challenges.

Keep up to date with the latest developments on inbound investment in Malaysia and hear our insights on how they may affect your organization.

M&A Tax
Cross-border mergers in Asia Pacific: Steering towards the future

29 November 2018
Host: Amrish Shah
Presenters: Jeffrey Jaw, William Lee, and Rohan Solapurkar

The Ministry of Corporate Affairs and Central Bank of India have rolled out rules to permit cross-border inbound and outbound mergers between Indian companies and foreign companies. This is expected to boost foreign investment in India. Further, it is a move that government has taken to showcase itself as an investment friendly jurisdiction. These regulations enable MNCs to look for business consolidation across the globe and enable Indian businesses to consider expanding their wings in the overseas market with more ease. We'll discuss:

  • An overview of the rules and how does this impact Indian and foreign companies.
  • What are the new avenues and potential limitations?
  • The tax issues and interplay with overseas laws.
  • Practical case studies.

Learn about the important developments on the cross-border mergers in Asia Pacific and how they may affect your organization.

Transfer Pricing
Profit split method: New OECD guidance and practical applications

27 November 2018
Host: David Bell
Presenters: Bart de Gouw, Sanjay Kumar, and Wei Shu

The OECD BEPS reforms have increased the scrutiny of transfer pricing outcomes on a global basis. Relying solely on a one-sided transfer pricing analysis may no longer be sufficient in many jurisdictions. Consequently, the profit split method is likely to be used more often to set and review transfer pricing arrangements. The OECD has recently released further detailed guidance on the application of the transactional profit split method. During the webcast, we'll discuss:

  • Revised OECD and local country guidance on the application of the profit split method.
  • Identifying and accounting for intangible assets and contributions.
  • Potential data sources and issues involved in practical application.
  • Best practices, key experiences, and case studies.

Join us to keep abreast of the developments in this important area of transfer pricing.

India Spotlight
Tax rulings and social security agreements: Shifting sands for India inbound moves

20 November 2018
Host: Divya Baweja
Presenters: Saraswathi Kasturirangan and Aarti Raote

Investment into India is increasingly a priority for many MNCs given that India is moving up the scale on "Ease of Doing Business". A natural consequence of this will be the transfer of more senior level executives to India which will create increased compliance requirements with regard to tax and social security obligations. Digitization of compliance, enhanced data mining, closer connectivity between immigration, tax, and social security authorities, have all allowed the Indian authorities to better detect instances of non-compliance and to assess tax liabilities. Monitoring compliance, tracking defaulters, and levying real time penalty is an extremely robust process in India. A significant focus area for MNCs will be in meeting the tax and social security obligations for senior employees transferred to India, managing risk with regard to a Permanent Establishment (PE) exposure, and having robust documentation to support secondment arrangements. The importance of documentation right from the assignment to repatriation stage cannot be overemphasized. We'll discuss:

  • An overview of the compliance framework.
  • The common challenges faced by companies seconding personnel to India.
  • Practical case studies.
  • Potential pitfalls that need to be avoided from a PE exposure perspective.
  • The right approach to leverage on tax and social security costs.

Gain insights on the significant recent developments concerning tax rulings and social security agreements in India.

China Spotlight
China R&D incentives update: Opportunities and challenges

15 November 2018
Host: Clare Lu
Presenters: Finny Cao, Lisa Li, and Roger Zhou

On 23 July 2018, it was announced in the State Council executive meeting that the super deduction rate for R&D expenses will be raised from the current 50% to 75% for all types of companies. It was previously only available to medium and small sized technology companies. Earlier this year, more incentives have been implemented and are available to enterprises in China. For example, the reduced 15% enterprise income tax rate granted to qualified technologically advanced service enterprises in selected cities was rolled out nationwide. In addition, high and new technology enterprises (HNTEs) may now carry qualified losses forward for ten years instead of the normal five years. Companies operating in China will have more flexibility to arrange their legal and business structure to enjoy various types of tax incentives, on the basis that compliance requirements are properly satisfied. We'll discuss:

  • Updates on R&D super deduction.
  • Updates on tax incentives to high and new technology enterprises.
  • Updates on tax incentives to technologically advanced service enterprises.
  • Compliance requirements and actions to be taken for the entitlement of the incentives.

Learn about the changes and implications that these new rules have brought that may affect your tax planning, which ultimately may affect your group effective tax rate.

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