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
Common pitfalls of transfer pricing for in-house tax teams

20 March 2018
Host: Theresa Goh
Presenters: Alisa Arechawapongsawat, Bhupendra Kothari, and David Letos

Transfer pricing has moved from being a specialist area for dedicated practitioners, to a broad scope international tax issue that impacts all tax professionals. In-house tax and finance teams have noted the challenge of keeping abreast of all the technical and practical aspects when transfer pricing is not their specialist area. An understanding of some common pitfalls that our experts see and advice on how to avoid or successfully manage through can be a useful transfer pricing "intensive" for those requiring a general level of knowledge in their role. We'll discuss:

  • Common pitfalls in advising the business on the pricing of new inter-company transactions.
  • Simple mistakes to avoid in the ongoing management of transfer pricing documentation.
  • Challenges with benchmarking studies and economic analyses.

Join us to raise your awareness of some commonly occurring issues and learn how to mitigate them.

Global Mobility, Talent & Rewards
Digital tax and employees: The future is now

15 March 2018
Host: Stephen Coakley
Presenters: Elizma Bolt and Donna Rubbo

We are in the midst of significant technological and digital disruption and very much entering an era of unprecedented change in the way services are delivered and received. Professional services and the tax and mobility professions are not immune from this change and in fact, many see this space, along with Government as an early and very opportunistic environment for innovators. In fact, much of this change and innovation is already well underway. The presentation will be focused on the following trends within global mobility and taxation. We'll discuss:

  • Automation.
  • Employee experience.
  • Digital innovation.
  • Data and transparency.

In this session, we will explain each trend with our experiences and live examples, discuss barriers to success, and explore the practical and aspirational approaches to digital transformation.

Indirect Tax
BEPS and indirect tax: Devil or angel in the details?

13 March 2018
Host: Neeru Ahuja
Presenters: Bela Sheth, Jun Takahara, and Robert Tsang

Countries around Asia Pacific are starting to take steps to introduce new rules around BEPS Actions and Indirect Tax. New B2C VAT / GST and Customs rules for services and goods are bedding down in many jurisdictions. How are establishment rules evolving and does a VAT registration give rise to a corporate tax permanent establishment? Do the same principles apply to Indirect Tax concepts of "connection" with a country, "fixed establishment", "business establishment", and most "closely associated" rules? Are there Indirect Tax aspects to consider, with respect to transfer pricing requirements? We'll discuss:

  • Case studies from countries within Asia Pacific including Australia, New Zealand, Japan, Korea, and Taiwan.
  • Impacts on permanent establishment that have significant VAT and customs duty implications.
  • VAT / customs duty aspects on transfer pricing requirements.

Learn about the heights and dive into the depths on these new rules. Devil or angel, understand impacts on your business and supply chain.

Country Focus
Minimizing Taiwan income tax exposure on outbound service fees

27 February 2018
Host: Arthur Chen
Presenters: Andy Hsu and Sara Liu

Taiwan's income sourcing rules have always been a controversial issue in cross-border transactions, particularly with transactions relating to the provision of services. It is a common issue when multinational companies allocate expenses or charge fees to their Taiwan subsidiaries or unrelated Taiwan clients. Despite the issuance of the Assessment Rules in 2009, in practice the Taiwan tax authorities do not readily agree to a foreign entity's position that the relevant income is non-Taiwan sourced and thus should be exempt from the 20% withholding tax. However, we have experienced a number of client cases in which the tax authorities have agreed to either an exemption from the withholding tax or an apportionment treatment to reduce the effective tax rate in Taiwan. We will discuss the following opportunities:

  • Income deemed as non-Taiwan sourced.
  • Taiwan sourced income with contribution rate or deemed profit rate applied under article 8 of the Taiwan Income Tax Act (TITA).
  • Taiwan sourced income and deemed profit method applied under article 25 of TITA.

Learn about the latest mindset of Taiwan tax authorities in connection with the recognition of Taiwan sourced income and planning opportunities that may be available before or after transactions taking place to mitigate the Taiwan income tax exposure.

Transfer Pricing
Operational transfer pricing: Exploring the opportunity for business

22 February 2018
Host: Fiona Craig
Presenters: Vincent Geluwie, Stuart Osborne, and Priscilla Ratilal

Operational Transfer Pricing (OTP) is a critical issue for many companies with material levels of cross border trade. Very few companies currently do this well, and Excel spreadsheets still dominate the process. The potential reach of OTP into business processes and systems is becoming a significant improvement opportunity for many companies. There is a lot of scope for either end-to-end process improvement or automated solutions, such as spanning processes and controls, data and management, and people and technology. We'll discuss:

  • Assessing process risks to establish a robust controls framework for operational transfer pricing.
  • Use of the right people with the required skills and knowledge to execute the process.
  • Obtaining accurate, complete, and timely financial data.
  • Putting the right tools and technology in place to enable an end-to-end process.

Join us to hear how new tools and processes can help your business overcome OTP issues.

International Tax
2018 Japan Tax Reform Proposals: Broad base, low rates

8 February 2018
Host: David Bickle
Presenters: Lars Dahlen, Brian Douglas, and Tim O'brien

With continued low unemployment, a rising stock market and signs that persistent wage and price deflation may finally be easing, Japan's economy is benefiting from the improving global economic outlook and sustained financial stimulus from the government and central bank. The 2018 Tax Reform proposals issued by the ruling parties of the Japanese government on 14 December 2017 continue to reflect these efforts to promote economic growth under the government's stimulus program, known as Abenomics, and to implement various tax measures. We'll discuss:

  • Key proposals in the 2018 tax reform, including Corporate Income Tax (CIT) rates, R&D and other incentives, implementation of BEPS measures, such as Action 7 expanding the definition of permanent establishment to include commissionaire arrangements and certain contract agent and other related party activities.
  • Transfer pricing documentation guidance from the Japanese National Tax Agency.
  • 2017 developments in Japan's Treaty network.
  • Customs and Trade issues.

Join us to learn more about these key proposals in the 2018 Japanese tax reform and other recent notable tax and legal updates that may impact multinational enterprises doing business in Japan.

International Tax
Inbound investment into Korea: A clear view of the recent developments

6 February 2018
Host: Sunny Kim
Presenters: Jimmy Lee and Shin Ho Lee 

Significant developments in Korea have caused an impact on inbound investment into the country, including the 2018 tax proposals that include implementation of certain BEPS action plans. We'll discuss:

  • Overview of the selected proposed changes to Korean tax legislation in 2018 which may have implications on foreign inbound investors in Korea.
  • Implementation of various BEPS Actions under the Korean domestic tax legislation.
  • Recent decisions from the Tax Appeals and Supreme Court case.

Discover the latest inbound investment climate in Korea, and what might affect your tax positions when investing in Korea.

Special Edition - India Spotlight
India Budget 2018: What's next on the cards?

2 February 2018
Host: Rohinton Sidhwa
Presenters: Mahesh Jaising and Hemal Zobalia 

The last fiscal year witnessed a slew of reforms on the tax and regulatory front. With the current government entering its penultimate year, the trend of reforms is set to continue. After successfully implementing the Goods and Services Tax (GST) regime in India, the government has now set its sights on overhauling the direct taxes law covering income tax. The release of the final rules on country-by-country (CbC) reporting and master file requirements in India are significantly aligned with BEPS Action 13 guidance, reflecting India's commitment to global consistency. GST, Real Estate Regulation Act (RERA), demonetization, bankruptcy code, and recapitalization of bonds of public sector banks (PSBs) are challenging old practices and transforming the way India is doing business. In these times of massive reforms, interest is further mounting to see what’s next on the cards. We'll discuss:

  • Emerging opportunities in Budget 2018.
  • Analysis and impact of new tax proposals on your business.
  • The way forward.

Gain insights from Deloitte experts with an in-depth analysis of the 2018 India Budget.

Special Edition - International Tax
US corporate tax reform: Tax impact on Asia Pacific investment into the US

30 January 2018
Host: Leonard Khaw
Presenters: David Allgaier and Ivan Strunin

US tax reform includes significant modifications to both domestic and international provisions of the US Tax Code. What should inbound companies and their parent organizations know? We'll discuss:

  • Key changes impacting the US tax burden, including rate reduction, NOL limitations, capital expensing, and state taxes.
  • Provisions applicable to cross-border payments to foreign affiliates, including royalties, cost of goods sold, and services.
  • Foreign-derived intangible income and other rules applicable to the taxation of intangible property.
  • Significant and broadly applicable base erosion measures, including interest limitations under section 163 and hybrid payment rules, and potential headquarters country implications.
  • Alignment with the BEPS Project.

Participants will learn how these provisions might impact their business and explore potential tax planning considerations.

India Spotlight
Re-thinking the inbound investment strategy in India: The dawn of a new era

25 January 2018
Host: Anis Chakravarty
Presenters: Pritin Kumar, Vishal Palwe, and Peter Willeme

India's tax treaties with Mauritius and Singapore were amended to withdraw the exemption from capital gains arising from disposal of shares of an Indian company. The capital gains exemption stands withdrawn in respect of investments made on or after 1 April 2017. The investments made till 1 April 2017 are grandfathered. Going forward, the foreign investors may have to evaluate other jurisdictions for investing in India. This is further complicated by the introduction of the general anti-avoidance rule (GAAR). We'll discuss:

  • Overview of India's revised tax treaties with Mauritius and Singapore.
  • Comparative evaluation of jurisdictions for investing into India.
  • The impact of GAAR on inbound investment structures.
  • The way forward.

Learn about the upcoming investments opportunities in India and how these changes will affect the future landscape.

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

23 January 2018
*Due to a significant amount of content, the webcast has been extended to 75 minutes.*
Host: Leonard Khaw
Presenters: Ping Gwo, Andrew Hsu, and Amber Li

In 2017, Taiwan Ministry of Finance (MOF) introduced a series tax reforms that will have an impact on investment into Taiwan beginning from 2018 tax year. The recent tax reforms not only include the abolition of the dividend imputation system, but also have introduced a number of the initiatives recommended under the BEPS project, including rules on the taxation of the digital economy, transfer pricing documentation requirements, etc. We'll discuss:

  • Recent reform developments in Taiwan, including the update on the abolition of dividend imputation system and implementation of the BEPS Action points in Taiwan.
  • The impact of those reforms on Taiwan inbound investment.
  • Opportunities and challenges.

In light of the changes from the 2018 tax year, keep up to date with the latest developments on inbound investment in Taiwan and hear our insights on how they may affect your business, what to expect, and how to prepare in advance.

Special Edition - International Tax
US corporate tax reform: Tax impact on US investment into Asia Pacific

22 January 2018
Host: Rohinton Sidhwa
Presenters: David Allgaier and Ivan Strunin

The Tax Cuts and Jobs Act includes significant modifications to international provisions of the US Tax Code. What should US and other companies know? We'll discuss:

  • Section 965 rules addressing the immediate taxation of deferred earnings and the participation exemption enacted under section 245A.
  • Provisions applicable to controlled foreign corporations, including global intangible low taxed income.
  • Foreign-derived intangible income and other rules applicable to the taxation of intangible property.
  • Significant and broadly applicable base erosion measures such as the base erosion anti-abuse tax, interest limitations under section 163 and hybrid payment rules.
  • Modifications to existing law relevant to the application of the new provisions.
  • Alignment with the BEPS Project.
  • Possible responses by Asia Pacific countries.

Participants will learn about how these provisions might impact their business and resulting tax planning considerations.

Special Edition: Industries – Financial Services
Automatic exchange of information: Preparing now for reporting in 2018

14 December 2017
Host: Michael Velten
Presenters: Matthew Cahill, Alison Noble, and Susan Schultz

Many financial institutions in the Asia Pacific region will need to report under the common reporting standard for the first time in 2018. And FATCA reports may not yet have been required to be filed in some jurisdictions. What do financial institutions need to do to prepare for reporting in 2018? We'll discuss:

  • An outline of the reporting requirements under FATCA and CRS.
  • The reporting deadlines for FATCA and CRS in Asia Pacific.
  • Lessons learned from FATCA and CRS reporting.
  • Options to consider for reporting.

Deloitte specialists from Asia Pacific and our global information reporting team will share insights from their experience with assisting clients with FATCA and CRS reporting over the last three years, including CRS reporting for early adopting countries in other regions. Learn why financial institutions in Asia Pacific should start preparing now for reporting in 2018.

Special Edition - China Spotlight
China's new rule on Administration of Enterprise Income Tax (EIT) Withheld on China-source income derived by Non-Resident Enterprises (NREs)

7 December 2017
Host: Jennifer Zhang
Presenters: Jie Liang and Shanice Siu

China's State Administration of Taxation (SAT) published new guidance (Bulletin 37) on 27 October 2017, accompanied by an official interpretation, that revises the rules governing the administration of withholding tax on China-source income derived by NREs. The new rule provides clearer guidance on the collection of EIT on China-source income derived by NREs and resolves some practical issues that have existed until now. It also includes measures to reduce the administrative burden on withholding agents, coordinate responsibilities among different Chinese tax authorities, and generally improve the business environment. Bulletin 37 repeals the previous Provisional Administration Measures on Administration of EIT Withheld on China-source income derived by NREs (Circular Guoshuifa [2009] No. 3), Administration Measures of EIT for Income Derived by Non-REs from Equity Transfers (Circular Guoshuihan [2009] No. 698), as well as some relevant articles in other circulars. The issuance of Bulletin 37, which is welcome news for both NREs and withholding agents, generally will apply as from 1 December 2017, but some provisions will also apply to income that has arisen but not been dealt with before the effective date. We'll discuss:

  • The key clarifications made in the new rule, such as:
    • Abolishment of 30-day contract registration, but what remains?
    • How to calculate capital gains, including currency conversion and on installment payments
    • When to withhold or pay tax
    • How to distinguish whether failure to withhold falls under "tax withheld but not paid" or "tax not withheld"
    • Clarification on in-charge tax authorities
  • What are the implications to direct and indirect transfers?
  • What are the implications to overseas remittance procedures?

Learn about China tax authorities' latest administrative trends on EIT withheld at source for Non-REs.

Indirect Tax
Indirect tax audits: New approaches you need to know

5 December 2017
Host: Robert Tsang
Presenters: M.S. Mani, Eng Yew Tan, and Candy Tang

Audits for VAT / GST are evolving rapidly across Asia Pacific and tax authorities are evolving and revolutionizing the approach to handle such audits. We will examine what are the current and changing approaches in China, India, and Malaysia. Are the moves in Europe and the OECD's initiatives around the Standard Audit File-Tax echoing around Asia Pacific? Understand more about what is happening on the ground in these countries and for insights on what good practice looks like. We'll discuss:

  • New tax audit approaches using technology and analytics.
  • Current and future developments on audit approach in China, India, and Malaysia.
  • OECD's initiatives on Standard Audit File-Tax – how relevant are they in Asia Pacific indirect tax?

Join us to learn about the "new normal" in indirect tax audits.

Country Focus
Tax governance and transparency in Australia: Stay ahead of the game

28 November 2017
Host: David Watkins
Presenters: Stuart Osborne and Chris Thomas

Consistent with the global BEPS developments, the tax governance and transparency environment in Australia has rapidly changed in recent years with new disclosure requirements coming in a variety of forms: legislative, administrative, and voluntary. Combined with the Australian Tax Office's review of the top 1000 company groups and increased penalties for non-compliance with some of the transparency measures, there are some important issues that corporate taxpayers in Australia need to be aware of. We'll discuss:

  • The reportable tax position schedule for the largest corporate groups.
  • Public disclosures for taxpayers with revenue greater than $100 million.
  • The Voluntary Tax Transparency Code.

Keep up to date with the latest developments and the related governance and Board processes that multinationals are putting in place.

Transfer Pricing
Transfer pricing for common operating models in a post-BEPS world

23 November 2017
Host: Anis Chakravarty
Presenters: Eunice Kuo, Kerry Lambrou, and Carlo Navarro

The BEPS transfer pricing initiatives have impacted many common operating models for multinationals in the Asia Pacific region. Multinationals are undertaking "health-checks" of their models as part of their tax governance and risk frameworks. We will explore some of the practical impacts on typical operating models such as procurement, manufacturing, sales and distribution, principal operating companies, and discuss potential approaches to deal with risk areas. We'll discuss:

  • Current landscape in the Asia Pacific region.
  • Impacts on the typical operating models.
  • Practical insights on the potential risk areas and how to avoid them.

Join us as we discuss the steps you should undertake in performing your own operating model "health-check".

International Tax
Inbound investment into Indonesia: A look into trends and challenges

21 November 2017
Host: Rohan Solapurkar
Presenters: Roy David Kiantiong, John Lauwrenz, and Cindy Sukiman

In recent years, Indonesia has continued to receive significant amounts of foreign investment. What are the current investment climate and tax challenges for such inbound investment? We'll discuss:

  • Changes in investment regulations and current priorities of the government.
  • Increased focus on tax audits as a revenue collection measure.
  • Recent and proposed changes in tax treaties and tax regulations affecting inbound investments into Indonesia.
  • Recent changes to the transfer pricing documentation regulations.

Learn about the latest inbound investment climate in Indonesia and how it might affect your investment strategies into Indonesia.

China Spotlight
Intensified administration of PRC Individual Income Tax (IIT) for foreign expatriates working in China: Trends and challenges

16 November 2017
Host: Huan Wang
Presenters: Rene Lu and Melody Ma

In recent years, China tax authorities have stepped up their efforts in tax collection in respect of foreign expatriates and strengthened the related regulatory measures. The frequency of self-inspections and tax audits carried out by the local tax authorities have significantly increased. How should companies prepare themselves under the current environment? We'll discuss:

  • Implications of Golden Tax System III on individual income tax reporting and administration.
  • The latest trends and key focuses on IIT inspection activities in China.
  • Recent development of IIT administration on short-term employees whose activities create a permanent establishment in China.
  • Recommended actions by company in facing and managing these challenges.

Keep up to date on the latest administration trends with respect of the intensification of foreign expatriates' IIT collection and be prepared for the upcoming challenges.

International Tax
Base Erosion and Profit Shifting (BEPS): What's happened so far? And what's next?

14 November 2017
*Due to a significant amount of content, the webcast has been extended to 70 minutes.*
Host: Claudio Cimetta
Presenters: Leonard Khaw, Kerry Lambrou, and Cam Smith

Now substantially in the "implementation" phase, the BEPS project continues to have a major impact on international tax. We will review the significant BEPS developments in the last 9 months, and in particular:

  • The Multilateral Convention (MLI) to amend double tax treaties, which has now been signed by 71 jurisdictions.
  • Discussion drafts and consultation meetings.
    • Attribution of profits to permanent establishments
    • Profit split method
    • Digital economy
  • Transfer pricing.
    • 2017 OECD Transfer Pricing Guidelines
    • Hard-to-value intangibles
    • Country-by-country reporting
  • Hybrids: branch mismatch arrangements.
  • Domestic tax law changes.
    • In compliance with the BEPS project
    • "Unilateral changes"
  • Monitoring by the BEPS Inclusive Framework.

Find out the current position on this very important international tax initiative.

Global Mobility, Talent & Rewards
Social security update: Exploring social security agreements with focus on India-Australia and India-Japan traffic lanes

9 November 2017
Host: Divya Baweja
Presenters: Himanshu Kapoor and Michael Ward

Over the last few years, we have seen an increasing number of Social Security Agreements (SSA) signed among countries in the region, including India-Australia and India-Japan. Entering into such Agreements results in savings in the contribution of social security in the host country, provided the appropriate documentation is in place and filing requirements are met. We'll discuss:

  • Key aspects of the India-Australia and India-Japan SSA.
  • Implications and compliance requirements each SSA raises from a tax and social security perspective in India, Australia, and Japan.
  • Key issues impacting movement of assignees in and outside India, Australia, and Japan.
  • Bringing SSA considerations into your mobility cost estimations and cross-border deployment strategy.

Stay ahead on the updates in social security, and explore ways to bring the costs down for cross-border movements.

India Spotlight
India's GST at 4 months: Baby to toddler?

2 November 2017
Host: Robert Tsang
Presenters: Jaskiran Bhatia, Prashant Deshpande, and Rajeev Dimri

The Indian GST launched to much fanfare on 1 July, but how is it moving forward? What is the experience on the ground, particularly in relation to compliance and the new technology framework that is the GST Network? What have been the practical issues and how best to solve them? What should businesses be doing about managing anti-profiteering risks around pricing in their supply chains, now that the Anti-Profiteering Rules 2017 have been published and the GST Council's latest guidance, pronouncements, and statements? Join us for the latest report, as the Indian GST baby becomes a toddler. We'll discuss:

  • Practical issues on relation to compliance and the new technology framework.
  • Impact of Anti-Profiteering Rules 2017 on businesses.
  • Current status on GST compliance.
  • Lessons from India and the rest of the world.

Stay informed about the current developments on India's GST and how they may affect your organization.

India Spotlight
India's safe harbor rules: The road thus far, and the road ahead

31 October 2017
Host: Sanjay Kumar
Presenters: Vani Arora and Tehmina Sharma

Transfer pricing safe harbor rules were first introduced in India in 2013 with a view to provide tax certainty to taxpayers. But these rules, particularly the profit margins prescribed, did not attract significant interest from the larger cross-section of the taxpayers as they believed that the profit margins were unduly high and did not justify the economic or business rationale. The rules were recently revised by the government to align with the business conditions, economic realities, and taxpayer expectations. We'll discuss:

  • Recent changes in the Indian safe harbor rules and a comparison with the earlier rules.
  • Discussion on some key changes, such as inclusion of low-value adding intra-group services.
  • Technical and clarificatory issues on the applicability of safe harbor rules, and remaining grey areas.
  • Whether these changes provide an effective dispute prevention mechanism?
  • Potential impact on the Indian Advance Pricing Agreement mechanism.

Learn about the important developments on the Indian safe harbor rules, and how the changes would affect your business and tax position.

Transfer Pricing
Transfer pricing issues of cross-border financing and beyond: Steering towards the future

26 October 2017
Host: Ockie Olivier
Presenters: Bart De Gouw, Samuel Gordon, and Brent Vasconcellos

As tax authorities in the region increasingly focus on cross-border financing from a transfer pricing perspective, it is important for multinationals to navigate the changing landscape, including various unilateral actions taken by different countries. These developments are not only changing the ways in which tax authorities are scrutinizing and challenging existing cross-border funding arrangements, they are also creating a substantial level of uncertainty and challenges for multinationals that are funding new operations and acquisitions in the region. We'll discuss:

  • The latest court decisions and legislative changes.
  • Administrative approaches adopted by tax authorities in the region.
  • Practical approaches adopted by multinationals in managing their global financing arrangements.

Join us to learn how to navigate through this new landscape for your business.

International Tax
Taiwan Tax Reform Proposals: Positive moves for investors and taxpayers

24 October 2017
Host: Leonard Khaw
Presenters: Elizabeth Dodson, Ping Gwo, and Amber Li

On 1 September 2017, Taiwan's Ministry of Finance (MOF) announced a proposed tax reform package, increasing the corporate income tax rate from 17% to 20%, as well as the dividend withholding tax rate for non-resident shareholders (before applying a treaty limitation) from 20% to 21%. At the same time, it is proposed that the rate of the special surtax on undistributed profits will be reduced from 10% to 5%, however, it will cease to be creditable against a non-resident shareholder's dividend withholding tax liability. From a purely domestic perspective, the most important proposed change is the abolition of the dividend imputation system. We'll discuss:

  • Commonly used investment structures into Taiwan.
  • The September 2017 tax reform measures.
  • The impact of these measures on such commonly used investment structures.
  • Decisions investors face, and the choices they have insofar as tax is concerned.

Keep up to date with the recently announced tax reform proposals in Taiwan and hear our insights on how they may affect your business, what to expect, and how to prepare in advance.

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