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.



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.

Global Mobility, Talent & Rewards
Destination China: Navigating Individual Income Tax (IIT) reform

25 October 2018
Host: Tony Jasper
Presenters: Huan Wang and Irene Yu

Draft legislation containing broad changes to the PRC Individual Income Tax (IIT) system was submitted to the Standing Committee of the National People's Congress for deliberation on 19 June 2018 and released to the public for consultation on 29 June 2018. This marks a significant milestone for PRC IIT reform. Unlike previous amendments which merely adjusted the standard deductions or modified the tax brackets for salaries and wages, the draft law includes fundamental changes to the definition of a tax resident, the consolidation of various categories of income, the introduction of more itemized deductions, and anti-avoidance rules among other provisions. What are the changes under the draft law? How might this impact individuals living and working in the PRC? What impact will this have on companies as withholding agents? In this session, we will help you to understand the main changes and the potential implications on you and your company under the IIT reform. We'll discuss:

  • Background and overview of the IIT reform.
  • Main changes under the IIT reform.
  • Potential impact to individuals and companies under the IIT reform.
  • How individuals and companies may plan ahead for the IIT reform.

Gain insights from Deloitte professionals on the coming significant IIT changes and get prepared for the potential benefits, liabilities, and obligations under the new rules.

Country Focus
Taiwan tax updates and saving opportunities for foreign expatriates

16 October 2018
Host: Ping Gwo
Presenters: Paula Hsu and Amber Li

After the amendment to the Income Tax Act on 18 January 2018 to individuals (both for tax residents and non-residents in Taiwan) for the reduction of the highest income tax rate from 45% to 40%, two alternatives for dividend income taxation for residents, and an increase in the withholding tax on dividends received by non-residents from 20% to 21%, etc., the Ministry of Finance further announced an amendment to include a new category of tax deductions for basic living expenses. The proposal may likely be retroactively applied to 2018 tax year. Additionally, the Taiwan authority has announced the Act for the Recruitment and Employment of Foreign Professionals effective from 2018 in order to encourage foreign professionals to work in Taiwan in the face of fierce international competition for skilled professionals. Measures include income tax incentives for foreign special professionals. We'll discuss:

  • Income tax reform for foreign individuals working in Taiwan from 2018 tax year.
  • Income tax relief for foreign professionals under regulations of tax preferences provided to foreign professionals.
  • Updated income tax incentives from 2018 tax year for foreign special professionals under the Act for Recruitment and Employment of Foreign Professionals.
  • Recent updates from Taiwan common reporting standard perspective for foreign individuals.
  • Application of income tax exemption for foreign individuals working in Taiwan under a tax treaty.

Join us in this session as we learn more about the updates in Taiwan and how they may affect your organization.

International Tax
Practical value chain structures and solutions: Post BEPS and US tax reform

27 September 2018
Host: Kerry Lambrou
Presenters: Jivan Datta and Brian Pinto

In the current global business climate, companies' supply chains and IP models are being impacted by technology, innovation, and disruption whilst simultaneously facing a rapidly changing and complex tax environment. The goal of this session is to discuss challenges and practical solutions to address the rapidly changing landscape around the Global Tax Reset dominated by BEPS measures and US tax reform in the context of companies' operating models and supply chains. We'll discuss:

  • Overview.
    • A world of change
    • Increasing importance of value chain alignment
  • US tax reform – planning opportunities and key considerations.
    • Global Intangible Low-Taxed Income (GILTI)
    • Base Erosion Anti-Abuse Tax (BEAT)
  • Key developments in Asia Pacific.
  • Principal locations going forward.
  • Post-reform centralized operating model planning.
    • Intellectual property models
    • Service models
    • Manufacturing models

Join us in this session as we discuss the challenges on the value chain structures and learn how you can navigate them in future landscape.

Special Edition - Customs & Global Trade
China's tariffs on US origin goods: Emerging global challenges

18 September 2018
Host: Sarah Chin
Presenter: Robert Olson and Dolly Zhang

The global trade environment continues to provide uncertainty with the recent introduction of multiple new tariffs by the US, China, and their trading partners. The US has announced duties in retaliation for intellectual property issues, and China quickly responded with new tariffs of its own on a matching value of US imports into China. Both sides are saying that more tariffs will be forthcoming. With no high-level talks currently scheduled, these new tariffs appear likely to be with us for a long time. With both sides continuing to add additional tariffs, global traders are unsure of what their duty cost structure will look like in the future and how to plan their business. We'll discuss:

  • An overview of factors driving the new tariffs.
  • Potential global supply chain strategies and tax issues.
  • The way forward.

Join us as we discuss the important developments concerning these new tariffs and how they may affect your organization.

M&A Tax
Common tax due diligence, structuring, and post deal tax compliance challenges on acquisitions of B2C businesses

11 September 2018
Host: Amrish Shah
Presenters: Robert Tsang and Janet Zhang

B2C businesses – as one of many different digital economy forms, has its own unique features. The sector poses big challenges in tax administration, especially in relation to indirect taxes like VAT and GST. Any acquisitions of B2C businesses would inevitably face tax due diligence issues. How to structure the deal and ensure its tax compliance post transaction? Are there any underlying indirect tax risks? How do we manage VAT/GST costs effectively? We'll discuss:

  • An overview of deal structures and tax impacts on the tax administration.
  • Practical case studies.
  • Gazing into the crystal ball – implications on the future landscape.

Gain a better understanding of emerging tax issues for B2C businesses and learn how you might mitigate challenges in the coming years.

International Tax
Principal Purposes Test (BEPS Action 6): Making sense of the rule and drawing lessons from the case studies discussed in the deliverable (Part 2)

6 September 2018
Host: Leonard Khaw
Presenters: Sunil Shah, Hooi Beng Tan, and Julie Zhang

Action 6 of the BEPS Action Plan identified treaty abuse, and in particular treaty shopping, as one of the most important sources of BEPS concerns. One of its key measures is the introduction of a general anti-abuse rule based on the principal purposes of transactions or arrangements (the principal purposes test or "PPT" rule) for inclusion in the OECD Model Tax Convention, and by way of the Multilateral Instrument (MLI) its effective inclusion in tax treaties already concluded by all participants in the BEPS Inclusive Framework. In part 2 of this webcast, we'll continue to discuss:

  • Selected case studies discussed in the BEPS Action 6 Deliverable.
  • Principles that may be drawn from the discussion of those cases in the deliverable.
  • Comments and insights concerning the application of such principles to commonly encountered business models.
  • Taxpayer reaction to the introduction of the PPT rule.

Stay updated concerning the impact of the introduction of the PPT rule to commonly used business models.

China Spotlight
China tax update: Upcoming insights, challenges, and opportunities

4 September 2018
Host: Li Qun Gao
Presenters: Lynch Jiang and Victor Li

In this session, we will provide an update on the latest and important developments in Chinese tax policy and practices. In the international tax arena, there are a few important regulations that were promulgated. In regard to indirect tax, VAT rates were reduced and the threshold for small-scale taxpayers was unified. We will also review the post BEPS transfers pricing rules and practices in China. We'll discuss:

  • Bulletin 37 which provides guidance on the administration of Enterprise Income Tax (EIT) withheld on China-source income derived by Non-Resident Enterprises (NREs).
  • Bulletin 9 which clarifies certain rules regulating Beneficial Owners (BOs).
  • Circular 88 which allows deferral of Withholding Tax (WHT) on dividends paid to foreign investors and reinvested in China.
  • Challenges and implications on the VAT rates.
  • Lessons learned from the implementation of three-layer Transfer Pricing (TP) documentation, the latest trend of TP audits, and how to manage TP risks.

Join us in this session as we learn more about the updates in China and how they may affect your organization.

Global Mobility, Talent & Rewards
Post tax season update in Asia Pacific: Evolving trends in tax collection by tax offices and audit focus areas

30 August 2018
Host: Russell Bird
Presenters: Michele Chao, Homi Mistry, Kenneth Peh, and Paul Rubinstein

To many people and organizations, tax filing is a regular form-filling exercise and often a repeat of prior year filing. It worked at the time when status-quo was the norm, but now this would pose a number of risks in this rapidly evolving era, especially as tax authorities digitize and leverage mobility information collated from variant sources. Filing positions also become obsolete over time, and incorrect approaches are being inherited. The recent changes to the global tax framework fuelled by the BEPS initiatives will impact the way businesses are structured and further how employees are deployed. We'll discuss:

  • How tax authorities are stepping up their activities in securing tax revenue.
  • The focus areas where our clients have experienced heightened challenges.
  • Technology solutions introduced by tax authorities that not only improve process efficiency, but also enhance scrutiny of income reporting.
  • How you should think about mobility tax when facing either a business or deployment structure change.

Join us to learn about the changes we observed over the past tax season and what it means to your organization in mitigating tax risks.

Transfer Pricing
Transfer pricing and permanent establishment: Insights on new guidance

28 August 2018
Host: Cam Smith
Presenters: Mark Carlton, Rohinton Sidhwa, and Manu Sriskantharajah

The concept of permanent establishment (PE) and of digital PEs relies heavily on transfer pricing concepts in one of the most controversial areas of international tax. In this session, we will review the transfer pricing aspects of these recent developments, along with legal and economic insights on potential implications and considerations for taxpayers. We'll discuss:

  • The OECD's recently issued updated guidance on the attribution of profits to PEs.
  • The EC and individual countries' proposals on the taxation of digital PEs, and resulting legal and technical challenges.
  • Perspectives on the OECD's recently issued interim report on taxation of the digital economy in the context of digital PEs.

Join us as we discuss the number of changes to the PE landscape in recent months and how taxpayers may prepare themselves for the coming changes.

Special Edition - Transfer Pricing
A perspective on the OECD discussion draft on the transfer pricing aspects of financial transactions

21 August 2018
Host: Ockie Olivier
Presenter: Samuel Gordon, Benjamin Tausig, and Michael Jenkins (external speaker)

Under the mandate of the report on BEPS Action 8 to 10 (Aligning Transfer Pricing Outcomes with Value Creation), the OECD produced a non-consensus discussion draft on the transfer pricing aspect of financial transactions on 3 July. The major areas covered by the draft include the delineation of financial transactions (including determinations of whether intra-group loans should be treated as debt or equity), treasury functions (including intra-group loans and cash pooling), guarantees, and captive insurance. We'll discuss:

  • The potential implication of the non-consensus discussion draft and the main guidance of each area covered in the draft.
  • How the draft compares to major cases and approaches applied to intercompany finance transactions and captive insurance.
  • The potential implications for how MNCs plan intercompany financing and manage transfer pricing risk associated with intercompany financing.
  • The potential implications for captive insurance entities and structures given the guidance contained in the discussion draft.

Learn more as we discuss the key points that taxpayers should be aware of when addressing intercompany financial transactions in light of guidance in the draft.

Transfer Pricing
Hong Kong's new transfer pricing regime: Adapting to global standards

16 August 2018
*Due to a significant amount of content, the webcast has been extended to 70 minutes.*
Host: Leonard Khaw
Presenters: Petrina Chang, Karen Shi, and Victor Zhang

Transfer pricing is a subject of increasing importance for multinationals with significant related party transactions, as jurisdictions across the globe continue to enact new regulations to implement recommendations of the OECD's project to address BEPS. In December 2017, the HKSAR Government released the long-awaited draft amendment bill which, when enacted, will implement a number of measures to address BEPS in Hong Kong. The draft amendment bill attracted attention and commentary from industry and trade bodies, and in response, the Government has made several rounds of changes to the bill, and released a final draft. The law is expected to be finalized in summer 2018. In this session, it will be useful for companies seeking to understand the key legislative measures that have been enacted, how taxpayers should prepare for the new compliance requirements. We'll discuss:

  • Transfer pricing rules and the powers of the Inland Revenue Department to make adjustments to non-arm's length transactions.
  • Advance pricing arrangements (APA).
  • Three-tier transfer pricing documentation requirements.
  • Exclusion of "specified domestic transactions" from transfer pricing rules and local file preparation.
  • Mechanics for making claims for relief from double taxation.
  • The adoption of the authorized OECD approach for the attribution of income to permanent establishments.

Learn more as we discuss the potential impact of the new law in respect of longstanding arrangements and practice adopted by Hong Kong taxpayers.

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