Dbriefs Bytes Central

13 November 2015

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

13 November 2015

1. BEPS: news (00:41)

1.1  Multilateral instrument (00:55)

1.2  VAT guidelines (01:58)

  • For a copy of the OECD International VAT/GST Guidelines, click here

1.3  BEPS implementation (02:56)

  • For a copy of our Tax Alert on the amended Spanish patent box, click here

1.4  Our new transfer pricing report (04:05)

  • For a copy of our new report: "The new transfer pricing landscape – a practical guide to the BEPS changes",
    click here


2. BEPS: Likely impact on business models (04:35)

  • This week: distribution of goods by use of a civil law commissionaire with indirect representation, focusing on the PE issue

2.1  Example and current PE analysis (05:08)

2.2  Article 5(5): Post-BEPS analysis (11:06)

2.3  Article 5(6): Post-BEPS analysis (16:08)

2.4  Profits attributable to agency PE (19:36)


3. Cases (20:38)

3.1  France: German pension fund (20:46)


4. Asia Pacific (26:00)

  • Australia
  • China
  • Fiji
  • India
  • Indonesia
  • Vietnam


5. Europe (26:28)

  • Croatia
  • Cyprus
  • Denmark
  • ECJ
  • EU
  • Finland
  • France
  • Greece
  • Ireland
  • Italy
  • Luxembourg
  • Netherlands
  • Portugal
  • Romania
  • Russia
  • Spain
  • Sweden
  • UK
  • Ukraine


6. Africa (27:20)

  • Angola
  • Cameroon
  • Economic Community of West African States
  • Mauritania
  • Rwanda
  • Uganda


7. Americas (27:43)

  • Argentina
  • Brazil
  • Colombia
  • Ecuador
  • Mexico
  • U.S.


8. Treaties & Other (28:03)

8.1  Treaty developments (28:11)

  • Argentina / Mexico
  • Malta / Mauritius
  • Philippines / Qatar
  • Croatia / Turkmenistan

8.2  U.S. treaties (28:32)

  • For a copy of the ABA Tax Section's public comments on the draft amendments to the U.S. model treaty, click here

8.3  Developing countries: tax incentives (29:30)

  • For a copy of the report: "Options for Low Income Countries' Effective and Efficient Use of Tax Incentives for Investment", click here

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- 6 November 2015
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