Dbriefs Bytes Central

11 August 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: 11 August 2017

11 August 2017

1. BEPS (00:45)

1.1   New Zealand (00:53)

  • To obtain a copy of New Zealand's BEPS related government documents, click here, and our Tax Alert on this topic, click here

1.2  Korea (05:39)

1.3  Hong Kong (06:43)

  • To obtain a copy of Hong Kong's BEPS "consultation report", click here

2. Offshore indirect transfers (07:15)

  • To obtain a copy of the discussion draft, "The Taxation of Offshore Indirect Transfers – A Toolkit", click here

3. Asia Pacific (15:20)

  • Australia, China, India, Korea, Taiwan
  • For a copy of
    • Australia's discussion paper on GST collection, click here, and our Tax Alert on this topic, click here
    • Our Tax Alert regarding China's measures to encourage inbound foreign investment, click here
    • India's government statement regarding withholding tax on the GST component of service fees, click here
    • Our Tax Alert regarding Taiwan's application of withholding tax on payments to nonresidents to advertise on foreign platform, click here

4. Europe (23:37)

  • Denmark, Italy, Latvia, Luxembourg, Romania, Russia, UK
  • For a copy of
    • Italy's guidance (in Italian) on the application of the "abuse of law" rule to a demerger, which is followed by a sale of shares in the demerging company, click here
    • Our Tax Alert on Luxembourg's draft of its new IP regime, click here
    • UK's draft guidance on reforms to corporation tax loss relief and corporate interest restriction, click here and here


5. Africa (29:36)

  • Mauritius, Nigeria
  • For a copy of
    • Information regarding deep water air conditioning, click here
    • Nigeria's list of new eligible industries for pioneer status incentives, click here


6. Middle East & Central Asia (31:29)

  • Israel, Saudi Arabia
  • For a copy of Saudi Arabia's draft regulations on VAT implementation, click here


7. Americas (32:16)

  • Argentina, US
  • For a copy of
    • Our Tax Alert regarding the US's announcement to delay the application of documentation rules under the section 385 regulations, click here
    • US's Notice 2017-42, click here
    • US Tax Court decisions in the Crestek and Curtis cases, click here and here


8. Treaties & other (34:56)

  • Treaty developments
    • Argentina / Mexico, Belarus / Pakistan, Belgium / Switzerland, Belgium / Uruguay, Brazil / Russia, Brunei / Cambodia, Nigeria / Singapore
  • Peer-to-peer
    • To obtain a copy of the IMF's working paper, "Taxation and the Peer-to-Peer Economy", click here

To avoid buffering when watching the video online, you can download the video by right clicking the link below and choose "Save target as" to save the video to your computer.

Download video

For access from China, you are recommended to click here to watch the video.

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. 

Click the links below to access. You can also choose to download the video by right clicking the "Download video" link on each individual page and choose "Save target as" to save the video to your computer. 

- 28 July 2017
- 14 July 2017
- 7 July 2017
- 23 June 2017
- 16 June 2017
- 9 June 2017
- 2 June 2017
- 26 May 2017

You can also find all the archived videos on iTunes / RSS / YouTube

How to view / subscribe Dbriefs Bytes

You can view or subscribe Dbriefs Bytes by the following channels:

Visit our website via

The latest video will be posted to our website weekly. Check with us every Friday.

Subscribe via iTunes / RSS feeds / YouTube channel

You can view Dbriefs Bytes on your mobile devices including iPhone, iPad, and Android. You can download the videos through iTunes or subscribe via RSS feeds or our YouTube channel. Simply click the following links to search the videos available online.

Subscribe via iTunes | Subscribe via RSS | Subscribe via YouTube

Updating your Dbriefs profile

If you want to join our subscription list, you can update your Dbriefs profile by checking the "Dbriefs Bytes" box under "My selection".


CPE/CPD information

Please note that CPE/CPD credit is NOT provided for watching Dbriefs Bytes. Please refer to our CPE/CPD information page for more details.

Contact us

For general enquiry and comments on Dbriefs Bytes, please send an email to

Disclaimer Note

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.

Please note that the comments made in this presentation, to some extent, are based on material obtained from sources outside Deloitte.

This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the ″Deloitte network″) is, by means of this video, rendering professional advice or services.

No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this video.