Dbriefs Bytes Central

1 July 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

Our next regular Dbriefs Bytes will be broadcast on 8 July

1 July 2016

1. Brexit: tax issues (00:45)

1.1  Possible alternatives to EU membership (02:08)

1.2  Customs duty (04:59)

1.3  VAT (06:15)

1.4  Corporate income tax (07:19)

1.5  Possible impact on double tax treaties (10:22)

1.6  Possible impact on BEPS (12:43)

1.7  Possible impact on other countries' tax laws (15:15)

  • For information: Bill Dodwell (London)
  • For a copy of our Tax Alert on Brexit tax issues, click here


2. CbC reporting (16:20)

2.1  OECD: implementation guidance (16:43)

  • For a copy of the guidance, click here

2.2  U.S. Final CbC regulations (28:06)

  • For information: Gretchen Sierra (Washington, D.C.)
  • For a copy of the final regulations, click here


3. BEPS: other news (35:52)

3.1 LuxLeaks (36:07)

3.2 New Zealand (36:41)

  • For a copy of the Cabinet Paper, click here, for a copy of BEPS agenda, click here, for a copy of New Zealand's taxation framework for inbound investment, click here, and for a copy of New Zealand foreign trust disclosure rules, click here

3.3 OECD (37:53)


4. Asia Pacific (38:42)

  • India, Indonesia, Philippines
  • For a copy of Indiaꞌs announcement on the completion of negotiations to amend India / Cyprus treaty, click here, for a copy our Tax Alert on Indiaꞌs announcement regarding PANs, click here, for a copy of our Tax Alert on Indonesia's tax amnesty, click here, and for a copy of Revenue Memorandum Order (RMO) 27-16, click here


5. Europe (41:44)

  • EU State Aid, EU, Ireland, Netherlands, UK
  • For a copy of EU's decision on Netherlands / Starbucks State Aid case, click here, for a copy of EUꞌs directive on the VAT treatment of vouchers, click here, for a copy of Ireland's guidelines on bilateral APAs, click here, and for a copy of UKꞌs guidance on withholding tax on outbound royalties, click here


6. Treaties (43:28)

  • Finland / Uzbekistan, Iceland / Liechtenstein, Lesotho / South Africa

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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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- 24 June 2016
- 10 June 2016
- 3 June 2016
- 27 May 2016
- 20 May 2016
- 6 May 2016
15 April 2016
8 April 2016

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