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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