Dbriefs Bytes

15 May 2015

Dbriefs Bytes brings you a weekly summary of the significant international tax developments impacting Asia Pacific. This video is broadcast every Friday afternoon. Stay tuned!  Dbriefs Bytes is presented by Steve Towers, Asia Pacific Leader - International Tax

15 May 2015

1. BEPS: Australia: diverted profits (00:25)

  • Multinational Anti-Avoidance Law (MAAL)
  • 7 conditions
  • For a copy of the draft legislation, click here, and explanatory material, click here
  • For information: David Watkins (Sydney)

2. BEPS: other Australian developments (23:10)

  • Action 1: GST on inbound digital supplies
  • Action 2
  • Action 5
  • Action 6
  • Action 13
  • For a copy of our Tax Alert on the Australian Budget, click here
  • For information: David Watkins (Sydney)

3. Other BEPS developments (24:55)

3.1 Actions 3 and 12: public consultation meetings

3.2 Action 11: public comments

  • To access the videos of the two public consultation meetings, click here for Action 3 and click here for Action 12, and to obtain a copy of the Action 11 public comments, click here

4. Cases (26:15)

4.1 Swiss “total return swap” case on beneficial ownership

4.2 China: CFC rules case

5. India: MAT on FIIs (33:44)

  • For a copy of the Indian tax authorities’ press release, click here
  • For information: N.C. Hegde (Mumbai)

6. In brief (35:07)

6.1 Treaties

6.2 Thailand: IHQ regime

  • For a copy of our summary of the new IHQ regime, click here
  • For information: Anthony Loh (Bangkok)

6.3 China: free trade zones

6.4 New Zealand: withholding tax

  • For a copy of the issues paper, click here, and our Tax Alert on this topic, click here
  • For information: Teresa Farac (Auckland)

6.5    Australia: draft legislation on earn-out rights

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