Dbriefs Bytes Central
22 September 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: 22 September 2017
22 September 2017
1. Digital (00:44)
- For a copy of the European Commission's paper regarding options for taxing the digital economy, click here
2. PPT Examples (04:35)
2.1 Introduction (04:43)
2.2 Example C (06:44)
2.3 Example D (11:06)
3. Asia Pacific (18:21)
- Australia, India, Malaysia, Singapore
- For a copy of
- Our Tax Alert on Australia's tightening of eligibility for lower corporate tax rate, click here
- Press release providing an update on Cairn's Indian tax dispute, click here
- Singapore's e-Tax Guide: "GST: Customer Accounting for Prescribed Goods", click here
4. Europe (22:36)
- ECJ, EU, Ireland, Netherlands, UK
- For a copy of
- ECJ's decision in regard to an exit tax liability in the UK, click here
- Ireland's guidance on the Irish Real Estate Funds regime, click here
- Our Tax Alert on the Netherlands's legislative proposal in regard to the previously announced changes to dividend withholding tax, click here
- UK's consultation document on draft legislation to preserve the effect of a number of existing extra-statutory concessions, click here
- UK's government document regarding the outcome of the public consultation on the proposed interest withholding tax exemption for debt traded on a Multilateral Trading Facility, click here
- UK's draft legislation and explanatory note regarding proposed changes to the bank levy, click here and here
5. Africa (31:57)
- South Africa
- For a copy of South Africa's redacted private ruling in regard to a capital gain derived by a CFC, click here
6. Middle East & Central Asia (33:48)
- Israel, UAE
- For a copy of Israel's circular on operation of new rules concerning withdrawal of funds from a company (in Hebrew), click here
- To access UAE's VAT registration portal, click here
7. Treaties (35:34)
- Belgium / Greece, Kuwait / Turkey, Luxembourg / Uzbekistan
BEPS: Likely impact on business models
Disregarded payment made by a hybrid (Part 2)
10 June 2016
Disregarded payment made by a hybrid (Part 1)
3 June 2016
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
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