Dbriefs Bytes

8 May 2015

Dbriefs Bytes brings you a weekly summary of the significant international tax developments impacting Asia Pacific. This video is broadcast every Friday afternoon. Stay tuned!  Dbriefs Bytes is presented by Steve Towers, Asia Pacific Leader - International Tax

8 May 2015

1. BEPS (00:30)

1.1 Discussion draft (DD) on cost contribution arrangements (CCAs) (Action 8)

  • For a copy of the DD (20 pages), click here

1.2 Actions 3, 11, & 12

  • For a copy of the public comments on the Action 3 DD (912 pages): Part 1, click here, Part 2, click here
  • For a copy of the public comments on the Action 12 DD (275 pages), click here
  • For a copy of the Action 11 DD (82 pages), click here

1.3 Activities scheduled for this month

1.4 UN Committee

1.5 Australia

  • For a copy of the discussion of the "effective tax rate" formula, click here
  • For information: David Watkins (Sydney)

1.6 Glass houses

1.7 Italy

  • Taxation on virtual presence?
  • For information: Luca Bosco (Turin)

2. India (19:43)

2.1 MAT on FIIs

  • For a copy of our Tax Alerts on this topic, click here
  • For information: N.C. Hegde (Mumbai)

2.2 POEM

3. Cases (26:55)

3.1 India: Serum Institute

  • PANs and treaties
  • For information: N.C. Hegde (Mumbai)

3.2 Korea: Customs duty case

3.3 Norway: Total

4. In Brief (34:45)

4.1 Treaties

4.2 Australia

  • For a copy of our Tax Alerts on the two batches of draft legislation, click here and here
  • For a copy of our Tax Alert on the Tax Commissioner's new power, click here
  • For information: David Watkins (Sydney)

4.3 Indonesia: tax incentives

4.4 Canadian Budget

  • For a copy of our Tax Alert, click here
  • For information: Albert Baker (Toronto)

4.5 European tax law changes

4.6 Switzerland: foreign tax credits for PEs

4.7 HSBC and Standard Chartered

4.8 Finnish line

  • Slow down, Bill Gates

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