Dbriefs Bytes Central
16 June 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: 16 June 2017
16 June 2017
1. MLI: Introduction (00:39)
2. Intra-Asia Pacific treaties (05:16)
2.1 Treaty analysis (05:24)
- Singapore / China, Singapore / Japan, Singapore / Korea, Singapore / Australia, Singapore / India, Singapore / Indonesia, Hong Kong / China, Hong Kong / Indonesia, China / Korea, China / Japan, China / India, Japan / Korea, Japan / India
2.2 Summary (26:13)
3. Intra-Europe treaties (27:19)
3.1 Treaty analysis (27:27)
- Switzerland / UK, Switzerland / France, Switzerland / Germany, Switzerland / Italy, Luxembourg / UK, Luxembourg / France, Luxembourg / Germany, Luxembourg / Italy, Netherlands / UK, Netherlands / France, Netherlands / Germany, Netherlands / UK
3.2 Summary (42:50)
4. Comments (44:16)
- For a copy of the OECD's flowchart on the MLI, click here
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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