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 Dbriefs Digest.
India's shift from dividend distribution tax to taxing the shareholder: Issues, challenges, and opportunities
20 October 2020
Host: C.A. Gupta
Presenters: Rashmi Maskara and Sujit Parakh
India has abolished its two-decade-old levy of dividend distribution tax on domestic companies and moved back to the classical system of taxing dividends in the hands of shareholders. Domestic companies will now therefore have to comply with withholding tax provisions on dividend declared. We'll also discuss:
- Impact on the shareholders.
- Concept of beneficial ownership under tax treaty.
- Impact of General Anti-Avoidance Rules (GAAR), Principal Purpose Test (PPT), and Multilateral Instrument (MLI).
- Availability of lower rate under Most Favoured Nation (MFN) clause.
- Documentation to be maintained by domestic companies.
Gain insights on how this will impact your organization.
Global Mobility, Talent & Rewards
Recent US immigration policy changes: Impact on mobility and immigration in Asia Pacific
30 September 2020
Host: Christina Karl
Presenters: Kelli Duehning (BAL LLP, Partner), Steven Plastrik (BAL LLP, Senior Associate), and Petra Tang (BAL LLP, Partner)
US immigration policy has become increasingly strict in recent years and COVID-19 has only added to the restrictions on mobility and immigration. Companies with inbound US programs from the Asia Pacific region face unique challenges, including multiple travel bans and increased scrutiny on visa categories relied on heavily by Chinese and Indian high-skilled employees. We'll discuss:
- Update on travel bans to include entry ban on travelers from or transiting through China or 30 other countries; immigrant visa ban; non-immigrant ban on certain employment-visa categories.
- Qualifying for an exemption to travel bans. What are the procedures and criteria for seeking an exemption under new State Department guidance on qualifying for a national interest exception to one of the bans?
- As US consulates continue with phased re-openings, what are the options, timelines, locations for obtaining visas in the Asia Pacific region?
- Upcoming regulations affecting companies and high-skilled workers from Asia Pacific.
Stay informed about the latest developments on US immigration policy changes and prepare for the future.
Corporate Income Tax
CREATE: Reforming corporate income tax rate and incentives for Philippine companies
23 September 2020
Host: Elaine de Guzman
Presenters: Elaine de Guzman and Senen Quizon
The Corporate Recovery and Tax Incentives for Enterprises Act (CREATE) is the second package in a series of reforms that the Philippine government plans to introduce under its Comprehensive Tax Reform Program (CTRP). CREATE seeks to address the relevant needs of businesses, attract investments beneficial to the public, and rationalize tax incentives given to qualified enterprises. We'll discuss:
- Legislative status and when is the expected effectivity.
- Reduction to the corporate income tax rate and other proposed amendments affecting corporate taxpayers.
- Incentives available to existing and registering qualified business enterprises.
Learn CREATE’s proposed amendments that will impact Philippine businesses and potential investors.
Global Mobility, Talent & Rewards
Elevate your mobility program through data analytics
8 September 2020
Host: May Myat Thu
Presenters: Tapati Ghose and Paul Rubinstein
Mobility eco-systems are evolving and have become more and more complex over time. In a post COVID-19 era, what will mobility and the eco-systems we know look like? How organizations use and make the most of their data will underpin how you support your globally mobile workforces and navigate this new normal. We'll discuss:
- Trends in data management, analytics, and insights they might bring to mobility programs.
- Strategies for advancing the use of mobility analytics, including industry practices and market solutions.
- Building the business case for change and the budget to enact it, including factors that can make an effective case.
- How government authorities in Asia Pacific leverage data to make compliance requirements simpler for your mobile employees.
Gain insights on how organizations are leveraging data to elevate their mobility program, and make forward-thinking decisions about deploying global talent.
Indirect Tax developments on electronically supplied services (ESS) in Asia Pacific
27 August 2020
Host: Richard Mackender
Presenters: Senthuran Elalingam, Turmanto, and Nu To Van
Following OECD recommendations and guidelines, multiple countries in Asia implement rules to tax foreign digital service providers. Whilst countries have tended to adopt the general philosophy of the OECD guidelines (Malaysia being one exception), the practical approach taken in each jurisdiction has been different. This session will chart the implementation and development of indirect tax rules covering the taxation of foreign service providers who provide ESS into Asia Pacific. We'll discuss:
- The recent implementations in Singapore and Malaysia, including the different approaches taken by each country.
- The proposed implementations in Indonesia and Thailand.
- The direction that each of these mentioned countries would take.
- The evolution of these rules in the region based on what has occurred elsewhere.
Stay up to date with the latest indirect tax developments on ESS in Asia Pacific.
Enterprise Resource Planning: Re-imagine the Tax processes with S/4 HANA
25 August 2020
Host: Piyus Vallabh
Presenters: Madhav Sarvesararao and Amit Verma (SAP)
S/4HANA is a catalyst for reimagining tax, and analyzing existing systems and old ways of doing things. Landmark tax legislation brings sweeping changes for corporations that have major multinational operations and with the changes come time-sensitive opportunities and challenges, requiring transaction-level Enterprise Resource Planning (ERP) data in near-real-time. A tax-aligned ERP has become a strategic imperative and waiting to act could mean lost opportunities. This webcast will be co-presented by SAP and Deloitte thought-leaders. We'll discuss:
- A short recap on SAP S/4 HANA Global Tax Management – what can it bring today?
- Why is this relevant for the Tax leader and CFO, how can SAP S/4 HANA drive value within the organization now?
- Deloitte Kinetic Enterprise for Tax – what will the future bring?
- Key take-aways.
Listen to the practical examples and understand how you can apply to your current business.
Post COVID-19 changes and transformations in the operating model: A focus on China and India
18 August 2020
Host: Tapati Ghose
Presenters: Terry Jin, Manoj Kumar, and Linda Liang
While the COVID-19 pandemic may have constrained you physically to work from home, this critical moment breaks the brick-n-mortar of your decision-making at functional level. If the digitalization before COVID-19 is the innovation of the leader or the icing on the cake of the conventional business, then the operation digitalization during the pandemic is becoming the inelastic demand for the enterprise to maintain operation. Companies are increasingly engaging across traditional organizational boundaries and faced with business questions such as: What to do to unleash cash flow potential? How to adjust the supply chain? Which new technologies and business models will emerge from this crisis? In the post COVID-19 era, enterprises' non-contact automation, intelligence and digital business operation capabilities not only ensure the smooth and orderly operation of business, but also promote the efficiency and compliance of the back office operation. Thus, change is coming. We'll discuss:
- Tax and regulatory perspective.
- Changes in operating model.
- Practical case studies.
- Cash flow optimization options.
- The way forward.
Find out what could help your organization to respond to the new challenges from digital transformation to digitalization operation and begin to move towards a new “usual”.
India's GST update: Impact, challenges, and what's next
11 August 2020
Host: Mahesh Jaising
Presenters: Prashanth Bhat and Atul Gupta
It has been three years since the introduction of Goods and Services Tax (GST), India's biggest tax reform, on 1 July 2017. It has been a fascinating ride for the Government, industries and consumers, due to the host of changes and reforms introduced in the past three years. These changes were primarily focused on rationalizing rates, simplifying procedures and curbing tax evasion. Stabilizing one of the world’s biggest online tax systems, i.e., GSTN, was also a key focus area for the Government. A world-class, simplified, and technology-enabled robust GST system is not only critical for a sustainable growth, but also imperative for the ease of doing business. In the next few years, the Government may take steps to further simplify the GST law. These steps can prove to be a harbinger of growth at a time when the entire world is affected by the COVID-19 pandemic. We'll discuss:
- How successful has this historical tax reform been in achieving its desired objectives?
- What has worked well for the Government and taxpayers?
- What are the key challenges facing the industry?
Stay ahead on India's GST developments to better prepare your business for the future.
Tax response to COVID-19 for inbound investors to Japan
16 July 2020
Host: David Bickle
Presenters: Brian Douglas, Ken Leong, Sreeni Menon, and Jun Sawada
In the space of a few short months, the COVID-19 pandemic morphed from a health emergency into an economic crisis. Having navigated a nationwide state of emergency, business leaders responsible for operations in Japan face a continued and ongoing challenge to attend to the needs of multiple stakeholders. Initial imperatives of ensuring employee safety, and enabling operational continuity, have been joined by concerns over supply chain integrity and changing modes of customer engagement. As budgets bend and forecast fracture, maintaining sufficient liquidity and conserving cash remain key priorities. In its toolbox of measures to provide emergency support to business, and to stimulate economic recovery, the Japanese government has introduced a number of COVID-19 tax measures. In addition, as companies pivot from emergency response to business recovery, leaders of multinational groups investing into Japan should be aware of the impact of acute fluctuations in financial performance on their arrangements for pricing related party transactions. We'll discuss:
- COVID-19 tax relief measures including deferral of tax and refunds through net operating loss (NOL) carry-back.
- Transfer pricing implications of COVID-19 on common operating models in Japan.
- Tax efficient utilization of NOL.
- Tax enablers of paperless and remote working, such as, approval for electronic data retention and incentives for investment in telework equipment.
Learn about the key Japanese tax relief measures and other tax opportunities to mitigate the short term economic impact as well as long term planning considerations to support workstyle changes due to COVID-19.
Global Mobility, Talent & Rewards
Global Human Capital Trends 2020: The social enterprise at work
14 July 2020
Host: Algy Wadsworth
Presenters: Lisa Takis and Ramona Yan
While organizations have historically viewed technology and human-centered strategies as separate tracks, today, these two elements have converged. Companies that embrace this fusion and its inherent tension are likely to succeed as a full-fledged social enterprise and the seeming paradoxes that define it. We'll discuss:
- Three attributes that embody the social enterprise.
- Ten human capital trends that may help organizations embed these attributes into the very core of organizational DNA.
- The impact of the human capital trends on talent mobility.
- Potential implications of these trends for 2020 and the decade ahead.
Participants will hear results of the 10th Annual Deloitte Global Human Capital Trends research and gain insights to prepare for what's next.
Global Mobility, Talent & Rewards
Asia Pacific immigration: Trends and mindset
4 June 2020
Host: Fiona Webb
Presenters: Irene Atmawijaya and Selina Yu
With the continued globalization, immigration has come to the forefront of companies' strategies. The race for talent has stimulated the development and the implementation of various new governmental policies and initiatives. The importance of attaining foreign talent becomes a critical role in many countries' immigration policies. Meanwhile, comprehensive development of administration arises along with the immigration policies, especially from tax, social security aspects, which brought more challenges to businesses. We'll discuss:
- What are the immigration trends for foreign workforce.
- Optimizing the synergies between immigration and tax.
- What are the challenges businesses are facing in comprehensive administration environment.
- Proper strategy and actions to be taken by business to achieve "win-win".
Gain insights from Deloitte professionals on how employers benefit from the developing immigration policies in Asia Pacific, successfully migrate their foreign talents, and mitigate non-compliance risks.
Special Edition - Indirect Tax
COVID-19: Global trade impacts and considerations
2 June 2020
Hosts: Meng Yew Wong and Pablo Lecour
Presenters: Payal Tuli, Meng Yew Wong, and Dolly Zhang
To respond to the threat posed by the COVID-19 pandemic, governments across the globe are developing policies to protect the public and to help businesses deal with its impact. Deloitte Global Trade Advisory (GTA) professionals throughout the world are monitoring developments with respect to trade regulatory measures and its impact to businesses. We'll discuss:
- Recent trade regulatory developments in Asia Pacific.
- What trade measures businesses can consider as they seek to recover from the impact of COVID-19.
Stay updated on the latest developments on trade regulatory and its impact on global trade.
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.