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)
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)
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
BEPS: Likely impact on business models
Payments made to a reverse hybrid
15 April 2016
Cost contribution arrangements
8 April 2016
Downloadable digital products: source country taxation
19 February 2016
Internet advertising: source country taxation
12 February 2016
5 February 2016
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
BEPS related material
New Zealand foreign trust disclosure rules
1 July 2016
New Zealand: BEPS agenda
1 July 2016
New Zealand: Cabinet Paper
1 July 2016
UK consultation document
20 May 2016
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