Events

Dbriefs Bytes Central

14 July 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: 14 July 2017 - 200th episode

14 July 2017

1. 2017 OECD Model Treaty: draft amendments (00:38)

1.1  Introduction (00:46)

1.2  First group of draft amendments (02:02)

1.3  Second group of draft amendments (11:23)

  • To obtain a copy of the draft amendments, click here


2. 2017 OECD Transfer Pricing Guidelines (12:13)

  • To purchase from the OECD a copy of the 2017 OECD Transfer Pricing Guidelines, click here


3. BEPS: MLI Matching Database (13:42)

  • To access the MLI Matching Database, click here


4. BEPS: Discussion draft on profit splits (18:17)

4.1 Introduction (18:25)

4.2 When is a transactional profit split method likely to be the most appropriate method to use? (19:21)

4.3 How should you determine the profits to be split? (27:28)

4.4 How should you split the profits? What are the profit splitting factors (32:27)

4.5 Examples (34:25)

4.6 Comments (36:47)

  • To obtain a copy of the discussion draft, click here

 

5. Asia Pacific (38:20)

  • India, Malaysia
  • For a copy of
    • Malaysia's guidance on the application of withholding tax on outbound service payments
      • Practice Note 1/2017, click here
      • Practice Note 2/2017, click here
    • Malaysia's changes to its transfer pricing guidelines, click here

 

6. Europe (41:10)

  • Finland, France, Iceland, Poland, Romania
  • For a copy of
    • Finland's consultation documents in regard to draft legislation on dividend withholding tax (in Finnish), click here and here
    • Our Tax Alert on France's recent cases in regard to the claiming of foreign tax credits by French companies, click here
    • France's 5 judgments regarding the PE status of GIL (in French), click here

 

7. Middle East & Central Asia (45:38)

  • UAE
  • For a copy of UAE's updated VAT section, click here

 

8. Americas (46:49)

  • Brazil, US
  • For a copy of our Tax Alert on the Brazilian ruling regarding payments for procurement services, click here and US's notice on the existing regulations dealing with dual consolidated losses, click here

 

9. Treaties (47:55)

  • MLI: Cameroon, MLI: Norway, Indonesia / Netherlands, Mexico / Spain, Moldova / UAE, Oman / Portugal

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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

Archives

The last 8 Dbriefs Bytes videos (with full description) are available below. 

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- 7 July 2017
- 23 June 2017
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- 26 May 2017
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12 May 2017

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