Dbriefs Bytes Central

20 November 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

20 November 2015

1. BEPS: news (00:33)

1.1  Totally predictable (00:47)

1.2  Not so predictable (01:33)

  • For access to the EU Parliament's TAXE Committee hearing videos, click here for extracts 1st part with Google, Amazon, Facebook, HSBC and Barclays, click here for extracts 2nd part with Coca-Cola, IKEA, Philip Morris International, McDonalds Europe, Walt Disney Company, and Anheuser-Busch InBev

1.3  BEPS implementation: Australia / Germany treaty (02:36)

  • For a copy of the new Australia / Germany treaty, click here
  • For information: David Watkins (Sydney)


2. BEPS: Likely impact on business models (03:29)

  • This week: distribution of goods by use of a marketing services company in the source country, focusing on the PE issue

2.1  Example and current PE analysis (03:58)

2.2  Post-BEPS analysis: "principal role" test (06:46)

2.3  Post-BEPS analysis: "conclude contracts" test (16:44)

2.4  Article 5(6) & profit attributable to agency PE (21:23)


3. Cases (22:17)

3.1  India: Tata Consultancy Services (22:31)

3.2  France: Spanish pension fund (27:36)


4. Asia Pacific (28:45)
4.1  Australia: transfer pricing and interest deductions (28:53)

4.2  In brief (31:29)

  • Australia
  • China
  • Indonesia
  • New Zealand
  • Singapore
  • Taiwan


5.     Europe (31:56)

  • Belarus
  • Bosnia and Herzegovina
  • Bulgaria
  • Czech Republic
  • Estonia
  • EFTA
  • EU
  • Netherlands
  • Russia
  • Slovenia
  • Sweden
  • Ukraine
  • UK


6. Africa (32:41)

  • Angola
  • Ghana
  • Kenya
  • South Africa


7. Middle East & Central Asia (32:59)

  • Kuwait


8. Americas (33:17)

  • Argentina
  • Brazil
  • Colombia
  • Costa Rica
  • El Salvador
  • Panama
  • Peru
  • Puerto Rico
  • U.S.
  • Uruguay


9. Treaties (33:48)

  • Australia / Germany
  • Hong Kong / Romania
  • Saudi Arabia / Venezuela
  • Mexico / Philippines
  • Senegal / Turkey
  • Russia / Singapore

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请注意,观看Dbriefs微播,我们不能提供持续专业教育(CPE) /持续专业发展(CPD)学时。欲了解更多信息关于CPE/ CPD,请参考我们的CPE/ CPD 网页。





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