Dbriefs Bytes Central

10 June 2016

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

10 June 2016

1. BEPS: news (00:38)

1.1  Two Washington tax conferences (00:50)

1.2  Other BEPS news (06:08)


2. EU State Aid (06:56)

2.1   EUꞌs internal working document (07:04)

  • For a copy of the document, click here

2.2   Luxembourg (11:04)

  • For a copy of the document, click here


3. BEPS: Likely impact on business models: Disregarded payment made by a hybrid (11:32)

3.1  Impact of double tax relief on dual inclusion income (13:20)

3.2  Potential impact of CFC rules on dual inclusion income (16:46)

3.3  Treatment under double tax treaties (19:02)


4. Asia Pacific (26:43)

  • India


5. Europe (27:59)

  • Denmark, ECJ, EU, France, Hungary
  • For a copy of the "state of play" document on financial transaction tax, click here, and for a copy of consultation document on investment funds in EU, click here


6. Africa (31:24)

  • Nigeria


7. Americas (31:47)

  • Mexico, U.S.


8. Treaties (33:14)

  • Hungary / Turkmenistan, Somalia / Turkey

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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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- 3 June 2016
- 27 May 2016
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- 6 May 2016
15 April 2016
8 April 2016
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- 18 March 2016

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