Dbriefs Bytes Central
13 October 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: 13 October 2017
13 October 2017
1. BEPS (00:49)
1.1 Digital (01:03)
1.2 International Compliance Assurance Program (ICAP) (04:10)
- To obtain a copy of the ICAP information brochure, click here
1.3 Handbooks on CbC Reporting (05:20)
- To obtain a copy of the Handbook on Effective Implementation, click here, a copy of the Handbook on Effective Tax Risk Assessment, click here
1.4 Public comments on PE profit attribution rules and profit splits (11:17)
- To obtain a copy of
2. Denmark: PE ruling (12:14)
- To obtain a copy of the ruling (in Danish), click here
3. Asia Pacific (20:22)
- Hong Kong, India, Japan, Singapore
- For a copy of
4. Europe (25:51)
- EU, France, Ireland, Netherlands
- For a copy of
- Tax Alert on the French Constitutional Court ruling finding the 3% surtax on dividends unconstitutional, click here
5. Africa (33:40)
- African Tax Administration Forum, Zambia
- For a copy of ATAF report: "Toolkit for Transfer Pricing Risk Assessment in the African Mining Industry", click here
6. Americas (38:26)
- Brazil, Mexico, Uruguay, US, Venezuela
- For a copy of
- Our Tax Alert regarding the Senate Finance Committee hearing on international tax aspects of US tax reform, click here
- US Treasury's report in regard to reducing tax regulatory burdens, click here and our Tax Alert on this topic, click here
- Our Tax Alert regarding Notice 2017-57, click here
- US District Court for Western District of Texas decision in Chamber of Commerce case, click here
7. Treaties (46:19)
- Armenia / Belarus, Belarus / Ecuador, Botswana / Malta, Costa Rica / UAE, Denmark / Japan, India / Kenya, Iraq / UAE, Morocco / Zambia, Turkey / Ukraine, Ukraine / UK
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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