Dbriefs Bytes Central

16 September 2016

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

16 September 2016

1. EU State Aid (00:43)

1.1 Cheering the decision (01:28)

  • For a copy of Margrethe Vestager's speech regarding fair taxation, click here

1.2 Jeering the decision (05:24)


2. OECD & BEPS (07:41)

  • For a copy of OECD report: "Fiscal incentives for R&D and innovation in a diverse world", click here
  • To register for the upcoming OECD Tax Talks webcast, click here
  • For a copy of the comments received regarding Action 4, click here


3. Cases (08:57)

3.1  UK: Fowler (09:06)


4. Asia Pacific (23:03)

  • Australia, China, Hong Kong, India
  • ATO Taxpayer Alerts: TA 2016/11 and TA 2016/10, click here and here
  • For a copy of Hong Kong's guidance regarding intragroup financing and the new tax incentive for qualifying corporate treasury centres (QCTCs) , click here


5.Europe (26:19)

  • France, Italy, Germany, UK


6. Africa (29:00)

  • Egypt


7. Americas (27:35)

  • Bolivia, Brazil, Mexico, Peru, U.S.
  • For a copy of our Tax Alert regarding Brazil's guidance on the definition of "substantial economic activities", click here and our Tax Alert regarding Mexico's 2017 tax package, click here


8. Treaties (28:30)

  • Chile / South Africa, France / Portugal, Portugal / Saudi Arabia, Saudi Arabia / Sweden

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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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- 9 September 2016
- 2 September 2016
- 26 August 2016
- 19 August 2016
- 12 August 2016
29 July 2016
- 15 July 2016
- 8 July 2016

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