Dbriefs Bytes Central

24 July 2015

Dbriefs Bytes brings you a weekly summary of the significant international tax developments impacting Asia Pacific. This video is broadcast every Friday afternoon. Stay tuned!  Dbriefs Bytes is presented by Steve Towers, Asia Pacific Leader - International Tax

24 July 2015

1. BEPS / EU

1.1 EU’s tax haven list

1.2 Germany and Netherlands

1.3 Unilateral measures

  • Germany
  • Spain
  • Turkey
  • Australia


2. Developing countries

2.1 OECD initiatives

  • To obtain a copy of the documents relating to the initiatives, click here for options paper, click here for options background document, and click here for the new initiative to make tax audits more effective

2.2 Global tax body?

2.3 Addis Tax Initiative

  • To learn more about the Addis Tax Initiative, click here


3. Cases

3.1 Japan: Delaware limited partnership

3.2 Korea: German limited partnership

3.3 Netherlands: Withholding tax on dividends paid to Luxembourg SICAV

3.4 India: Soma: TP: quasi-capital

  • For a copy of the case, click here
  • For information: N.C. Hegde (Mumbai)

3.5 In brief

  • Summary of 6 other cases


4. Asia Pacific

4.1 Hong Kong: exemption of offshore private equity funds from profits tax

  • To obtain a copy of our Tax Alert, click here
  • For information: Davy Yun (Hong Kong)

4.2 Australia

4.3 India

  • Vodafone and MAT on FIIs
  • For information: N.C. Hegde (Mumbai)

4.4 In brief

  • Singapore


5. Europe

5.1 EU: State Aid

  • EDF

5.2 In brief

  • EU
  • Luxembourg
  • UK
  • Greece
  • Cyprus
  • Spain
  • Austria
  • Ukraine


6. Africa

6.1 African countries issue joint statement on tax enforcement

  • To obtain a copy of the joint statement, click here
  • For information: Louise Vosloo (Johannesburg)


7. Americas

7.1 In brief

  • Argentina
  • Uruguay
  • Peru
  • Brazil
  • Barbados
  • Jamaica


8. Treaties and Other

8.1 Treaties

  • Treaty developments
  • U.S. model treaty
  • Luxembourg / Spain treaty

8.2 U.S. tax reform

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