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.



Tax Management
Tax data analytics: Trends in 2017

23 February 2017
Host: Richard Mackender
Presenters: Jaskiran Bhatia and Stuart Black

The tax landscape continues to change as large corporates respond to increased scrutiny and reporting requests from tax authorities whilst regulators and the general public demand greater tax transparency. Technology in general and data analytics in particular are making a significant contribution to the way enterprises are responding to this changing world and tax authorities are using the much larger quantities of data that are becoming available. We'll discuss:

  • The impact of exponential technologies.
  • Technology and the Global Tax Reset.
  • The changing expectations of millennials working in tax and analytics.
  • What can we learn from the rest of the world?
  • How new technologies are changing the way tax sensitive items are recorded and reported?
  • How the market for tax services is changing in response to new technology?

Listen to the practical examples from Deloitte's experts and understand how you can apply to your current business.

Special Edition - International Tax
2017 Japan Tax Reform Proposals: Casting a wide net

22 February 2017
Host: David Bickle
Presenters: Brian Douglas, Sam Gordon, and Ken Hardie-Saga

On 8 December 2016 the ruling parties of the Japanese government issued the 2017 tax reform proposals. In addition to revisions aimed at promoting growth with amendments to the R&D tax credit regime, revisions to the deductible compensation paid to directors, and tax deferred corporate reorganization rules, the proposals also include significant changes to Japan's controlled foreign company rules. With regard to individual tax, the proposals include amendments to inheritance and gift taxes, and redefine the scope of taxable income for non-permanent residents in Japan. The tax reform proposal will be submitted to the Diet in early 2017 for consideration and is expected to be passed in late March 2017 with many provisions effective for fiscal years beginning on or after 1 April 2017. We'll discuss:

  • M&A rules related to corporate reorganizations.
  • Anti-tax haven (i.e., CFC) law reform.
  • Definition of Japan-source income and the potential impact to non-permanent individual tax residents.
  • Inheritance Tax Reform
  • Transfer Pricing update related to Japan's adoption of the OECD 3-tier approach to TP documentation and the "Authorized OECD Approach" (AOA) to the allocation of profits to permanent establishments.
  • 2016 developments in Japan's Treaty network.

Join us to learn more about the key proposals in this year's Japanese tax reform and other recent tax updates that may impact multinational enterprises doing business in Japan.

Transfer Pricing
Marketing, sales, and distribution companies in Asia Pacific: Transfer pricing challenges and lessons learned

21 February 2017
Host: Fiona Craig
Presenters: Geoff Gill, Bhupendra Kothari, Jee Chang See, and Wei Shu

An aspect of multinationals' supply chains that is commonly under transfer pricing scrutiny is the company's interface with customers. Through practical examples, we will highlight the challenges raised by tax authorities in the region in relation to the value and profits attributable to marketing, sales, and distribution activities across a range of industry sectors. We'll discuss:

  • The impact of network effects and local market advantages.
  • The role of the "super distributor".
  • Best practices to manage the transfer pricing risk in this area.
  • Practical examples and lessons.

Understand the challenges raised by value and profits attributable to marketing, sales, and distribution activities and find out how your business can manage these transfer pricing risks more effectively.

M&A Tax
Tax considerations and tax-free post-acquisition corporate restructuring: A focus on Australia and New Zealand

14 February 2017
Host: Danny Po
Presenters: Hadleigh Brock and David Macleod

As part of the post-merger integration of a global, regional, or domestic acquisition, there could be different forms of corporate restructuring, and substantial income tax as well as indirect taxes may be incurred. Tax-free internal restructuring may be available, but subject to the satisfaction of prescribed conditions. In the previous quarter, we illustrated case studies in India, Japan, and Korea. In this quarter, we will continue the discussion of this topic with a focus on Australia and New Zealand. We'll discuss:

  • Overview of corporate restructuring with a focus on Australia and New Zealand.
  • Considerations to be made to address the fair value for tax, cost base step up, and deductibility of capital losses.
  • Practical case studies and lessons learned.

Stay informed about these significant tax considerations and gather insights into how they may affect your decisions in the next transaction.

India Spotlight
India Advance Pricing Agreements (APAs): Latest developments in manufacturing sector

9 February 2017
Host: Rajesh Srinivasan
Presenters: Sanjay Kumar and Vishweshwar Mudigonda

The Indian APA program is moving at a fast pace, having already concluded 66 APAs during the first 10 months of the current financial year and overall, 130 APAs to date - 122 unilateral and 8 bilateral. Concluded APAs include a variety of transactions, covering different industries. Insights will be shared into the APAs for the manufacturing sector, including contract manufacturers, and will help multinational companies explore the feasibility of APAs for their Indian manufacturing operations. We'll discuss:

  • An overview of manufacturing APA applications.
  • Approach of the APA authorities to some key transactions in the manufacturing entity.
  • Payment for brand and technical royalties.
  • Intra-group services.
  • Purchase of capital assets.
  • Other manufacturing operations.

Keep up to date with the latest APA outcomes on some key international transactions relating to manufacturing companies.

India Spotlight
India Budget 2017: Will it be a "blockbuster"?

2 February 2017
* Length of webcast: 75 minutes
Host: C.A. Gupta
Presenters: Anis Chakravarty, Rajesh Gandhi, and Saloni Roy

The last 12 months have been nothing short of eventful for India and Budget 2017 is expected to continue the tone of reform set by the current government. Demonetization and the scheduled implementation of the long-touted Goods and Services Tax (GST) have dominated conversations in recent times. Demonetization will have a likely impact on the GDP in the current fiscal year and it remains to be seen how its benefits could be passed on to the public. The government will also have to look at measures to ensure that the ambitious targets for GDP in the coming years are maintained. With the government committed to implement GST by April 2017, a more transparent and efficient era of indirect taxation is also anticipated. There is also interest around further measures relating to Base Erosion and Profit Shifting (BEPS) and the General Anti Avoidance Rule (GAAR). With so much riding on it, will Budget 2017 really be the blockbuster? We'll discuss:

  • Emerging opportunities in Budget 2017.
  • 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 2017 India Budget.

Special Edition - International Tax
BEPS: Multilateral Convention

21 December 2016
* Length of webcast: 75 minutes
Host: Steve Towers
Presenters: Claudio Cimetta, Leonard Khaw, and David Watkins

The Multilateral Convention, which will give effect to the double tax treaty-related proposals in the BEPS project, was finalized and published on 24 November 2016. It is expected that the Convention will be signed by many countries and will have the effect of changing approximately 2,000 bilateral tax treaties. We’ll discuss:

  • Operation and structure of the Convention, including reservations, notifications, “opting out”, “opting in”, and symmetrical provisions.
  • Status of the BEPS Commentary.
  • BEPS minimum standards: preventing treaty abuse (for example, PPT and LOB provisions) and enhancing the mutual agreement procedure.
  • Other treaty-related BEPS proposals, in regard to (for example) hybrid entities, the “permanent establishment” definition, and mandatory binding arbitration.
  • Next steps.

The Multilateral Convention is a significant document in regard to double tax treaties – gain an understanding of how it works and how it can impact specific treaties.

Transfer Pricing
OECD Actions 8-10 and 13: How is transfer pricing guidance playing out globally?

13 December 2016
Host: Fiona Craig
Presenters: Eunice Kuo, Alan Shapiro, and Graeme Smith

In the year since the OECD issued BEPS guidance on transfer pricing, there has been a flurry of legislative and rule-making activity around the world. What major developments should you know about? We'll discuss:

  • A region-by-region review of how countries are adopting the guidance, including in Asia Pacific, EMEA, and the Americas.
  • An update on the guidelines, including revised rules for pricing and reporting of intercompany transactions based on Actions 8-10 and 13.
  • Implications for multinational companies, including potential impacts on business models.

Keep current with how the BEPS guidance is playing out and how the global tax reset could impact your business.

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

8 December 2016
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 2017 tax proposals and BEPS. What are the tax implications and risks associated with the investment process into Korea, and how can foreign investors proactively manage them? We'll discuss:

  • Overview of the selected proposed changes to Korean tax legislation in 2017 which may have implications on foreign inbound investors in Korea.
  • Implementation of BEPS Action 13 under the Korean domestic tax legislation and new transfer pricing documentation requirements for multinational enterprises in Korea.
  • Recent decisions from the Tax Appeals and Supreme Court case rulings.

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

Special Edition - International Tax
Brexit: Potential implications relating to the supply chain management for goods and employer considerations

6 December 2016
Host: David Fallon
Presenters: Sarah Chin, Tony Jasper, Sally Jones, and William Marshall

The UK government has declared that "Brexit means Brexit ", but as negotiations with the EU have yet to commence, the implications for businesses on their supply chains are as yet unknown. However, it is possible to anticipate the changes which are most likely and that will bring the most change. For employers, what does this Brexit mean in relation to their immigration, mobility, and reward policies? We'll discuss:

  • Potential UK trade deals.
  • Indirect tax implications, particularly customs duties.
  • Immigration – preparations employers can make now in advance of potentially significant changes.
  • Mobility – the consequences for mobility program policies and how other EU jurisdictions compare to the UK from an employee tax and social security perspective.

Keep up to date with the latest thinking on Brexit, the tax implications, and how to ensure your organization is prepared for the coming changes.

Indirect Tax
Digital economy and GST: Brave new worlds in India and New Zealand

29 November 2016
Host: Robert Tsang
Presenters: Allan Bullot, Saloni Roy, and Robert Tsang

Digital economy and indirect tax are hot topics in many countries around Asia Pacific as tax authorities seek to put both domestic and international suppliers of digital products to consumers in-country on the same footing. India's draft model GST law has extensive digital economy rules; the new dual GST could be in place as soon as 1 April 2017. New Zealand has a new set of compliance obligations going live in October 2016 for suppliers of digital services. How will the digital platform for your business be affected? We'll discuss:

  • Overview of the new digital economy rules, with a focus on India and New Zealand.
  • The comparison of these frameworks to the OECD VAT / GST International Guidelines.
  • The way forward.

Understand more about how these rules will work and discover how they apply to your company's indirect tax planning.

Special Edition - International Tax
US Section 385 Debt / Equity Regulations: What they mean for your company

23 November 2016
* Length of webcast: 75 minutes
Host: Steve Towers
Presenters: Mike Steinsaltz, Jason Wyman, and Lili Zheng

On 13 October, the US Treasury and the IRS published final and temporary regulations under Internal Revenue Code Section 385. These regulations set out new rules for determining whether related party debt will be re-characterized as equity for US tax purposes, causing interest deductions to be denied, and potentially resulting in increased withholding taxes on purported interest payments. The regulations are focused on inbound investment into the US. Join our US Tax experts to obtain an understanding of these regulations. This Special Edition webcast will include:

  • An overview of the final regulations and their effective dates.
  • A discussion of how the rules will impact non-US companies with US subsidiaries.
  • The potential wide-ranging impact on US state filers with intercompany debt or transactions.
  • A description of the new compliance and documentation requirements.

Learn about the new regulations and possible effects on your company's current and future financing and transactions.

Industries – Financial Services
Corporate treasury centres in Asia: The race is on

22 November 2016
Host: Michael Velten
Presenters: Sam Gordon, Benny Koh, and Samantha Tan

Across Asia, corporations are increasingly focused on establishing corporate treasury centers to better manage cash, liquidity, financial risks, and provide financial supply chain solutions. What are the factors driving the establishment of a corporate treasury centre, and what are important considerations for your organization? We'll discuss:

  • Factors driving the development of corporate treasury centres in Asia.
  • Practical aspects of the Hong Kong and Singapore tax incentive regimes for corporate treasury centres including the relative merits and disadvantages.
  • Transfer pricing issues and considerations, including allocation of the interest savings from cash pooling.
  • Impact of Base Erosion and Profit Shifting (BEPS) Actions on cash pooling, a common liquidity management solution.

Gain insights into this developing trend and what it could mean for your organization.

Global Mobility, Talent & Rewards
Payroll operations and employment tax considerations for today's and tomorrow's workforce: Emerging trends, opportunities, and risks

17 November 2016
Host: Elizma Bolt
Presenters: Steven Batrouney, Saraswathi Kasturirangan, and Vivian Lam

The continually evolving regulatory and HR environment has driven organizations to demand more from their payroll operations and those responsible for employment taxes. Mobile employees and the rise of contingent workers add complexity by triggering payroll and other obligations in multiple jurisdictions and requiring additional transparency regarding their pay. We'll discuss:

  • How can employers best manage mobile workforces across multiple jurisdictions in the context of immigration, delivery of employee benefits and effective cost management for the business?
  • Emerging challenges and opportunities for managing payroll operations and employment tax risks.
  • Considerations for employers and employees who maintain mobile workforces who participate in employee share plans.

Gain insights from Deloitte experts on how payroll operations and employment taxes are impacting your businesses.

International Tax
Swimming between the flags: The new Australian Taxation Office approach

15 November 2016
Host: David Watkins
Presenters: Claudio Cimetta, Colin Little, and Soulla McFall

The Australian Taxation Office (ATO) is fast evolving the way in which it engages with business and administers the law based on a concept of "justified trust". The development of Law Companion Guidelines (LCGs) and Practical Compliance Guidelines (PCGs) are examples of the way in which it is seeking to manage significant or emerging risks to the revenue given its available resources and desire for real time administration. LCGs and PCGs, as well as Taxpayer Alerts, set out the ATO's position on potential risk areas thereby allowing taxpayers to take this into account in their behaviours, activities, or transaction structures. We'll discuss:

  • What is "justified trust"? What is a LCG, a PCG, and a Taxpayer Alert?
  • What are the risk issues identified by the ATO, with a focus on multinational tax issues?
  • Reconciling the ATO views with your acceptable level of risk.
  • Practical implications for multinational companies operating in Australia.

Find out details of these guidelines to swim safely between the flags.

M&A Tax
Tax considerations and tax-free post-acquisition corporate restructuring: A focus on India, Japan, and Korea

10 November 2016
Host: Danny Po
Presenters: Yoshitaka Hasegawa, Shripal Lakdawala, and Sung Soo Woo

As part of the post-merger integration of a global, regional, or domestic acquisition, there could be different forms of corporate restructuring and substantial income tax as well as indirect taxes may be incurred. Tax-free internal restructuring may be available, but subject to the satisfaction of prescribed conditions. We'll discuss:

  • Overview of corporate restructuring with a focus on India, Japan, and Korea.
  • Considerations to be made to address the fair value for tax, cost base step up, and deductibility of capital losses.
  • Practical case studies and lessons learned.

Stay informed about these significant tax considerations and gather insights into how they may affect your decisions in the next transaction.

Indirect Tax
VAT / GST implementations: Hard lessons for soft landings

25 October 2016
Host: Robert Tsang
Presenters: K Baskar, Kok Fei Ha, Bruce Hamilton, and Robert Tsang

Many countries are either introducing new VAT and GST rules (India, Malaysia, countries in the Middle East), or evolving their own approach to drive better indirect tax compliance amongst taxpayers (China, Singapore, Australia, and others). What are the keys to successful VAT / GST implementations? What lessons can your business take from these experiences? If you are deploying teams from China or Southeast Asia to help with VAT / GST implementations in India and the Middle East, what approach works best? We'll discuss:

  • Latest GST developments, law, guidance, and decisions.
  • The good practices to follow and the pitfalls to avoid.
  • Next steps to consider.

Understand more on the VAT and GST developments and find out how your business can manage indirect taxes more effectively.

India Spotlight
Update on recent Indian transfer pricing cases and their impact

13 October 2016
Host: S.P. Singh
Presenters: Sanjay Kumar and Shuchi Ray

Tax tribunals and courts in India have made a number of judicial pronouncements on transfer pricing issues during the past 6 months. Some of them have been landmark in content, addressing fundamental concepts of transfer pricing, and thereby they contribute significantly towards the development of transfer pricing law and practice. Some of these decisions have also gained international traction and are being quoted in international tax lexicons for their profundity and analysis. We'll discuss the following cases:

  • Instrumentarium Corporation: Tribunal (Special Bench) order on principle of "base erosion".
  • CUB: Delhi High Court order on situs of foreign trademark owned by a foreign company.
  • Ranbaxy: Tribunal (Delhi Bench) order on foreign tested party.
  • Oracle: Delhi High Court order on payment of excess royalty.

Stay up to date with the latest developments on transfer pricing cases in India.

M&A Tax
Tax considerations of pre-deal restructuring: Focus on China, Japan, and India

27 September 2016
Host: Danny Po
Presenters: David Bickle, Pushkar Khire, and William Lee

To facilitate a deal completion, certain corporate restructuring exercises, such as business carve-out and debt selldown, would have to be conducted from both the seller's as well as the potential buyer's perspective. Other major stakeholders' interests, including major creditors and senior executives, would also need to be taken care of. There could be significant tax liabilities and risks arising from these pre-deal corporate restructuring exercises. In the previous quarter, we illustrated case studies in Australia, Korea, and Southeast Asia. In this quarter, we will continue the discussion of this topic with a focus on China, Japan, and India. We'll discuss:

  • Local tax law and regulations relevant to corporate restructuring in a deal context.
  • The best practice in managing tax liabilities and risks from both the seller's and the buyer's perspectives.
  • Anti-avoidance rules.
  • Practical case studies and lessons learned.

Stay informed about these significant tax considerations and gather insights into how they may affect your decisions in the next transaction.

Industries – Financial Services
Developments in VAT financial services rules: Everything is changing

22 September 2016
Host: Michael Velten
Presenters: Sarah Chin, Senthuran Elalingam, and Robert Tsang

Indirect tax rules in respect of financial services entities become ever more complex across Asia Pacific. New rules inaugurated in China in May 2016, India's dual GST, and Malaysia's one year old GST, are stirring up waves of changes. Even mature VAT and GST systems like Singapore, continue to refine and adapt rules. What are all these changes and what trends are emerging that you should be aware of? We'll discuss:

  • China's new rules that tax a broad range of financial services, foregoing the approach of exemption adopted in many countries. How is the experience of these new rules shaping up?
  • What will India do when it introduces dual GST in this sector?
  • Malaysian financial institutions grapple with the now one year-old GST as the new tax beds down. What are the impacts so far?
  • What are the rules that the mature VAT and GST systems like Singapore are refining and adapting?

Gain insights from Deloitte experts on how major changes in indirect tax rules are impacting financial services firms.

China Spotlight
China tax update: Issues, challenges, and opportunities

8 September 2016
Host: Sarah Chin
Presenters: Victor Li and Jennifer Zhang

Despite growing at a slower rate than before, China continues to be a key priority for global multinationals. Constantly monitoring and being on top of recent developments in the local tax system is a must. What are the issues, challenges, and opportunities from the recent local developments? We'll discuss:

  • Effective ways to structure and finance investments in China.
  • Implementation of efficient supply chain and repatriation planning, and address traps for the unwary.
  • The trends in the approach taken by China's State Administration of Taxation.

Learn about the latest China's tax developments impacting multinationals.

Transfer Pricing
Australia's new diverted profits tax: Are you prepared?

6 September 2016
Host: Paul Riley
Presenters: Claudio Cimetta and Geoff Gill

Australia's recently announced diverted profits tax (DPT) is intended to discourage profit shifting to offshore entities that lack economic substance and to provide the Australian Taxation Office (ATO) with significant additional leverage when resolving disputes. The Australian DPT will be modelled on the UK DPT and is likely to be a "game changer", especially in light of how we have seen the ATO operating recently. We'll discuss:

  • The basis for the introduction of the DPT in the Australian political and tax environment.
  • The key features of the proposed DPT regime.
  • Approaches to the issue of economic substance.
  • Practical implications for multinational companies operating in Australia.

Find out how these changes will affect your business and their likely practical implications.

India Spotlight
Tax impact of Indian Accounting Standards (IndAS)

1 September 2016
Host: Vijay Dhingra
Presenters: Sunder Iyer, Geeta Ramrakhiani, Harsha Rawal, and Krishnamani Subramanian

Many Indian companies are required to adopt the new Indian Accounting Standards (IndAS) in a phased manner. IndAS brings in the concept of fair valuation and much more rigour in accounting for a transaction in accordance with its substance, rather than form. This raises the potential for notional income or expenses to be recognised for accounting purposes. But how will IndAS impact the calculation of taxable income for Indian tax purposes? We'll discuss:

  • Which companies are required to adopt IndAS?
  • Income tax treatment of accounting notional items.
  • Permanent vs. timing differences.
  • Impact on minimum alternate tax (MAT) and withholding tax obligations.

Gain a better understanding of the new Indian Accounting Standards and how they might impact your Indian tax position.

Global Mobility, Talent & Rewards
North Asia spotlight: Challenges and opportunities for outbound mobility for companies in the region

30 August 2016
Host: Homi Mistry
Presenters: Russell Bird, Joe Choi, and David Luo

North Asia is home to the headquarters of many Asia-founded multinational corporations who are expanding their operations and sales to locations outside of the HQ country, both in Asia and outside the Asia region. What can be learnt from their challenges and experiences when implementing mobility policies to send employees from Asia to the rest of the world? With our speakers from China, Korea, and Japan drawing on the experiences of their outbound clients, we'll discuss:

  • Managing immigration and compliance risks and exposure for outbound assignees.
  • What are the approaches to mobility policies, dealing with tax equalization and similar for outbound assignees from North Asia?
  • What can be done to help Asia-outbound assignees deal with the cultural and different business styles outside of their home countries?
  • What are the regulatory, corporate, and other pitfalls to be avoided?
  • What trends are we seeing in the global mobility functions in the region as more Asia-HQ businesses try to grow beyond Asia?

Learn new perspectives on the mobility of employees as we focus on the nuances of moving people from business based in North Asia to the rest of the world.

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