Dbriefs Bytes Central

18 December 2015

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

18 December 2015

1. BEPS: news (00:43)

1.1  Australia (00:58)

  • For a copy of our Tax Alerts on the MAAL, click here, and offshore procurements hubs, click here, and a copy of the ATO's recent announcement on offshore procurement hubs, click here

1.2  EU (02:47)

  • For a copy of the European Council's press release, click here, and our Tax Alert on this topic, click here

1.3  OECD (04:40)

1.4  Public disclosure of Country-by-Country reporting (07:16)

1.5  UK (07:56)

  • For a copy of our Tax Alert on the draft provisions for hybrid mismatch arrangements, click here


2. BEPS: Likely impact on business models (09:38)

  • This week: centralized purchasing or procurement, using an agency model

2.1  Example C: Article 9 (11:20)

2.2  Example C: Article 5(5) (18:56)


3. Cases (28:01)

3.1  Spain: Dell (28:14)

3.2  Australia: Orica (32:45)

3.3  India: Maruti-Suzuki (35:52)

3.4  Two quick cases (39:15)

  • India: Micro Inks
  • Australia: Bywater Investments


4. Asia Pacific (40:54)

  • Australia, China, Hong Kong, India, Indonesia, Japan, Korea
  • For a copy of the Hong Kong Inland Revenue (Amendment) No. 4 Bill 2015, click here


5. Europe (41:27)

  • Austria, Belgium, Czech, ECJ, Estonia, EU, Greece, Latvia, Luxembourg, Netherlands, Portugal, Russia, Ukraine, UK


6. Africa (42:06)

  • Algeria, Mozambique, South Africa, Tunisia


7. Middle East & Central Asia (42:25)

  • Gulf Cooperation Council (GCC), Israel, Jordan


8. Americas (42:44)

  • Argentina, Brazil, Chile, Colombia, Costa Rica, Guatemala, Jamaica, Puerto Rico, U.S.
  • For a copy of the NYSBA report, click here


9. Treaties (43:17)

  • Austria / Turkmenistan, Andorra / Spain, Chile / Czech Republic, China / Zimbabwe, Croatia / UK, Israel / Macedonia (FYR), Finland / Spain, Hungary / Liechtenstein, India / Japan, Cyprus / Ukraine, Kuwait / Kyrgyzstan, Kyrgyzstan / Saudi Arabia, Luxembourg / Serbia, South Africa / Botswana, South Africa / Norway, Tajikistan / UK, Thailand / India

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- 4 December 2015
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