Dbriefs Bytes Central

10 February 2017

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

Dbriefs Bytes: 10 February 2017

10 February 2017

1. BEPS (00:38)

1.1  Action 14: MAP peer reviews (00:50)

  • For a copy of the press release, click here, and questionnaire, click here

1.2  Action 13: CbC reporting peer reviews (02:16)

  • To obtain a copy of the BEPS Action 13 document, click here

1.3  Action 5: Transparency framework peer reviews (03:33)

  • To obtain a copy of BEPS Action 5 document, click here

1.4  India: BEPS Action 4 (04:53)

1.5  UK: BEPS Action 4 (06:21)

  • To obtain a copy of our Tax Alert on the new draft legislation, click here

1.6  Australia: diverted profits tax (07:28)

  • To obtain a copy of Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017, click here, and the explanatory memorandum, click here

1.7  BEPS: the movie (08:06)


2. Cases (08:54)

2.1  Russia: Beneficial ownership case (09:02)


3. Indian Budget (18:43)

  • To obtain a copy of our Tax Alert on the budget, click here


4. Asia Pacific (23:48)

  • Australia, Hong Kong, India, Myanmar
  • For a copy of
    • Australia's Tax Risk Management and Governance Review Guide, click here
    • Australia's Taxpayer Alert TA 2017/1 in regard to certain fragmentation structures, click here
    • Hong Kong's proposal document regarding a tax regime for the leasing of aircraft to non-Hong Kong aircraft operators, click here
    • India's guidance on the application of GAAR, click here


5. Europe (27:38)

  • Austria, EU, Hungary, UK
  • For a copy of
    • The European Commission's invitation for public comments on the case concerning Luxembourg tax rulings issued to the GDF Suez group,click here
    • The EU's BEPS roadmap (Maltese Presidency), click here


6. Africa (29:46)

  • Mauritius


7. Middle East and Central Asia (30:55)

  • Gulf Cooperation Council, Israel
  • For a copy of our Tax Alert on Israel's tax incentives for technology companies, click here


8. Americas (32:19)

  • Brazil, U.S.


9. Treaties (35:54)

  • Austria / Iceland, Austria / India, Austria / Japan, Austria / Luxembourg, Barbados / Qatar, Finland / Turkmenistan, Morocco / South Sudan, Netherlands / Uzbekistan, South Africa / Zimbabwe

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2016 U.S. Model Treaty

Headquarters company
1 April 2016

Derivative benefits
18 March 2016

Special tax regimes
11 March 2016

Subsequent changes in law
4 March 2016

PEs in other States
26 February 2016

U.S. model treaty
19 February 2016


The last 8 Dbriefs Bytes videos (with full description) are available below. 

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- 27 January 2017
- 13 January 2017
- 6 January 2017
16 December 2016
- 2 December 2016
- 25 November 2016
- 18 November 2016
- 11 November 2016

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