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
    • Australia's bill amending the GST treatment of digital currencies, click here
      • Explanatory memorandum, click here
      • Our Tax Alert on this topic, click here
  • 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

To avoid buffering when watching the video online, you can download the video by right clicking the link below and choose "Save target as" to save the video to your computer.

Download video

For access from China, you are recommended to click here to watch the video.

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. 

Click the links below to access. You can also choose to download the video by right clicking the "Download video" link on each individual page and choose "Save target as" to save the video to your computer. 

- 15 September 2017
- 8 September 2017
- 25 August 2017
- 18 August 2017
- 11 August 2017
28 July 2017
- 14 July 2017
- 7 July 2017

You can also find all the archived videos on iTunes / RSS / YouTube

How to view / subscribe Dbriefs Bytes

You can view or subscribe Dbriefs Bytes by the following channels:

Visit our website via

The latest video will be posted to our website weekly. Check with us every Friday.

Subscribe via iTunes / RSS feeds / YouTube channel

You can view Dbriefs Bytes on your mobile devices including iPhone, iPad, and Android. You can download the videos through iTunes or subscribe via RSS feeds or our YouTube channel. Simply click the following links to search the videos available online.

Subscribe via iTunes | Subscribe via RSS | Subscribe via YouTube

Updating your Dbriefs profile

If you want to join our subscription list, you can update your Dbriefs profile by checking the "Dbriefs Bytes" box under "My selection".


CPE/CPD information

Please note that CPE/CPD credit is NOT provided for watching Dbriefs Bytes. Please refer to our CPE/CPD information page for more details.

Contact us

For general enquiry and comments on Dbriefs Bytes, please send an email to

Disclaimer Note

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.

Please note that the comments made in this presentation, to some extent, are based on material obtained from sources outside Deloitte.

This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the ″Deloitte network″) is, by means of this video, rendering professional advice or services.

No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this video.