Dbriefs Bytes Central

21 April 2017

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

Dbriefs Bytes: 21 April 2017

21 April 2017

1. VAT (00:39)

  • To obtain a copy of the OECD's International VAT / GST guidelines, click here


2. Asia Pacific (02:20)

  • Australia, China, India, New Zealand, Taiwan
  • For a copy of our 
    • Australia: written submissions regarding the proposal to impose GST on low-value imported goods, click here
    • Australia: Full Federal Court's decision in Chevron case, click here
    • India's rules on the electronic form to elect the patent box, click here
    • New Zealand's guidance on amendments to the withholding tax rules which apply to outbound interest payments, click here
    • Our Tax Alert regarding Taiwan's guidance on the application of new rules for the imposition of VAT on inbound digital supplies, click here

3. Europe (06:22)

  • EU, Germany, Russia, UK
  • For a copy of
    • European Commission's paper on tax certainty, click here
    • European Commission's working paper on the VAT implications of transfer pricing and our Tax Alert on this topic, click here and here
    • Germany's guidance on the circumstances in which the use of a company name would require an arm's length fee (in German), click here
    • UK's guidance on double taxation treaty passport scheme extension, click here

4. Africa (10:22)

  • Kenya, South Africa
  • For a copy of our 
    • Our Tax Alert on Kenya's 2017 Budget, click here
    • South Africa’s draft guidance on VAT zero-rating for international transport services, click here

5. Americas (11:57)

  • Bolivia, Brazil, Canada
  • For a copy of our Tax Alerts on Brazil's provisional measure making some tax law changes, click here and here


6. Treaties (15:05)

  • Andorra / Portugal, Azerbaijan / Kazakhstan, Bahrain / Philippines, Bangladesh / Bhutan, Belgium / Luxembourg, Belgium / Moldova, Cyprus / Iran, Cyprus / Jersey, Czech Republic / Ghana, Estonia / Kyrgyzstan, Ghana / Netherlands, Ghana / Singapore, Kazakhstan / Uzbekistan, Kenya / Korea, Malawi / Zambia, Malaysia / Slovak Republic


7. While we were away… (15:27)

7.1 Denmark: employee's home office is a PE of employer (15:49)

7.2 UN: Transfer pricing & fees for technical services (18:40)

7.3 CbC reporting: updated guidance (21:58)

  • To obtain a copy of the OECD's updated guidance on country-by-country reporting, click here

7.4 China: Bulletin 6 (23:27)

  • To obtain a copy of Bulletin 6 (in Chinese), click here, our unofficial English translation, click here, and our Tax Alert on this topic, click here

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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 March 2017
17 March 2017
- 10 March 2017
- 3 March 2017
- 24 February 2017
- 17 February 2017
10 February 2017
- 27 January 2017

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