Dbriefs Bytes Central

15 December 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: 15 December 2017

15 December 2017

1. BEPS (00:44)

  • For a copy of
    • OECD's updated CbC guidance, click here
    • OECD's 2016 MAP statistics, click here
    • Our Tax Alert regarding Italy's proposal for an equalization tax, on internet advertisements, click here
    • Public comments received in regard to the draft toolkit on the taxation of offshore indirect transfers, click here
    • OECD's first peer review report on the spontaneous exchange of tax rulings under BEPS Action 5, click here
    • OECD's discussion draft in regard to: "mandatory disclosure rules addressing CRS avoidance arrangements and offshore structures", click here


2. 2017 Update to OECD Model Treaty and Commentary: Article 5(1) (06:08)

2.1 Introduction (06:16)

2.2 VAT / GST registration (10:59)

2.3 "At the disposal" condition: principles (12:46)

2.4 Home office (17:18)

2.5 "Time" condition (20:06)

2.6 Seconded employees (25:09)

2.7 Subcontractors (30:36)

2.8 Collaborations: joint ventures and partnerships (32:56)

2.9 Goods stored at another party's premises (36:59)

2.10 Observations / Positions on the Commentary (41:04)

  • To obtain a copy of the 2017 Update to the OECD Model Treaty and Commentary, click here


3. Asia Pacific (45:39)

  • Cambodia, India, Korea,  New Zealand, Thailand, Vietnam
  • For a copy of
    • Our Tax Alert on Cambodia's new tax rules in regard to the exploitation of petroleum and mineral resources, click here
    • India's press release on change of policy in regard to bilateral APAs and MAP cases concerning transfer pricing, click here
    • New Zealand's bill and explanatory commentary regarding BEPS issues, and our Tax Alert on this topic
      • Bill, click here
      • Explanatory commentary, click here
      • Tax Alert, click here
    • Our Tax Alert regarding Vietnam's proposals to impose VAT and corporate income tax on inbound digital services, click here


4. Europe (51:35)

  • Denmark, ECJ, EU, Ireland, UK
  • For a copy of
    • Denmark's redacted private ruling in regard to the status (transparent or non-transparent), for Danish corporate income tax purposes, of US LLCs (in Danish), click here
    • European Court of Justice decision regarding Finnish tax treatment of gain on transfer of PE, click here
    • European Court of Justice decision regarding provision of bad debt relief under Italy's VAT law, click here
    • ECOFIN's document regarding the EU's black list of non-cooperative jurisdictions for tax purposes, click here
    • European Commission's proposal to help combat VAT fraud, by increasing administrative cooperation within the EU, click here
    • European Commission's announcement regarding ECOFIN's agreement on new VAT rules for e-commerce, click here
    • European Commission's "Code of Conduct on Withholding Tax", click here
    • Ireland's guidance regarding MFN clause activation in tax treaty with Chile, click here
    • UK's consultation document regarding proposed royalty withholding tax, click here
    • UK Court of Appeal's decision in regard to a case concerning VAT exemption for a banking business, click here


5. Americas (1:01:59)

  • Argentina, Brazil, Peru, US
  • For a copy of
    • Our Tax Alert on Peru's announcement regarding the triggering of the MFN clause under the Peru / Mexico treaty, click here
    • EU finance ministers' letter to US Treasury Secretary Mnuchin, expressing concerns over various aspects of the House and Senate bills, click here


6. Treaties (1:05:10)

  • Barbados / Mauritius, Belarus / Hong Kong, Bulgaria / Saudi Arabia, Brunei / Qatar, Czech Republic / Taiwan, Ethiopia / Korea, Ethiopia / Singapore, Georgia / Moldova, Hong Kong / Latvia, Hong Kong / Pakistan, Jordan / Tajikistan, Kosovo / Luxembourg, Liechtenstein / Monaco, Netherlands / Uzbekistan, Switzerland / UK

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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


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

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- 24 November 2017
- 17 November 2017
- 10 November 2017
3 November 2017
- 27 October 2017
20 October 2017
- 13 October 2017
- 29 September 2017

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