Dbriefs Bytes Central
12 May 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: 12 May 2017
12 May 2017
1. BEPS (00:38)
- To obtain a copy of the guidance in regard to the circumstances in which local filing of CbC Reports can be required, click here
2. Cases (02:12)
2.1 UK: Lee & Bunter (02:25)
2.2 India: Hyundai (10:24)
3. Asia Pacific (13:20)
- Australia, China, India, Singapore
- For a copy of
4. Europe (20:11)
- Denmark, ECJ, Germany, France, Netherlands, Norway
- For a copy of our Tax Alert on the ECJ's decision in the case concerning Luxembourg's VAT exemption for "independent groups of persons" (IGP), click here
5. Africa (28:16)
6. Treaties (28:53)
- Barbados / Cyprus, Cyprus / Luxembourg, Ethiopia / Portugal
BEPS related material
BEPS: Likely impact on business models
Disregarded payment made by a hybrid (Part 2)
10 June 2016
Disregarded payment made by a hybrid (Part 1)
3 June 2016
Payments made to a reverse hybrid
15 April 2016
Cost contribution arrangements
8 April 2016
Downloadable digital products: source country taxation
19 February 2016
Internet advertising: source country taxation
12 February 2016
5 February 2016
15 January 2016
PE aspects of toll manufacturing
8 January 2016
Centralized purchasing or procurement, using an agency model
18 December 2015
Centralized purchasing or procurement, using a buy / sell model
4 December 2015
Calculation of the profits attributable to an Article 5(5) agency PE
27 November 2015
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