Events
Dbriefs Bytes Central
18 March 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
18 March 2016
1. UK Budget (00:38)
1.1 BEPS measures (01:02)
1.2 Non-BEPS measures (07:46)
- For a copy of the "Business tax road map", click here, our Tax Alert regarding inbound investors into the UK, click here, and our UK Budget website, click here
- For information: Bill Dodwell (London)
2. BEPS: news (11:56)
3. BEPS: 2016 U.S. model treaty: Derivative benefits (14:31)
3.1 Introduction (15:38)
3.2 Article 22(4): two conditions (18:05)
3.3 "Equivalent beneficiary" definition: situation 1 (27:14)
3.4 "Equivalent beneficiary" definition: situation 2 (33:57)
3.5 "Equivalent beneficiary" definition: situation 3 (36:15)
3.6 Comparison of "derivative benefits rule": Article 22 vs. BEPS Report on Action 6 (38:32)
4. Asia Pacific (39:41)
- Australia, China, India, Sri Lanka
5. Europe (40:38)
- Belgium, EU, France, Ireland, Poland, Portugal, UK
6. Americas (41:24)
- Brazil, Colombia, U.S.
7. Treaties (41:55)
- Andorra / Luxembourg, Bahrain / Tajikistan, Belarus / Kazakhstan, Kazakhstan / Slovenia, Portugal / Senegal, Singapore / UAE
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BEPS: Likely impact on business models
Internet advertising: source country taxation
12 February 2016
Intra-group financing
5 February 2016
Contract R&D
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
PE aspects of the distribution of goods, using a marketing services company
20 November 2015
PE aspects of the distribution of goods, using a civil law commissionaire with indirect representation
13 November 2015
PE aspects of the storage of goods, by the Principal, in the source country
6 November 2015
BEPS related material
NGO report: "Why Public CbC Reporting for Large Multinationals is a Must"
11 March 2016
NGO report: "Mistreated"
11 March 2016
A Guide to Global Tax Reform: March 2016
11 March 2016
Action 6: Pension funds - discussion draft
4 March 2016
BEPS - India Budget update
4 March 2016
Impact on financial services
4 March 2016
Impact on manufacturing
4 March 2016
Budget highlights
4 March 2016
Archives
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- 11 March 2016
- 4 March 2016
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- 12 February 2016
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- 15 January 2016
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