Dbriefs Bytes Central

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: 24 March 2017

24 March 2017

1. BEPS (00:42)

  • For a copy of the OECD's status report to G20 finance ministers and to register for the next OECD webcast, click here and here


2. Cases (03:29)

2.1  India: Hospira Healthcare (03:42)

2.2  Belgium: Letter box case (11:52)


3. Asia Pacific (14:26)

  • China, India, Taiwan
  • For a copy of our Tax Alert on Taiwan's imposition of VAT on inbound B2C digital supplies, click here


4. Europe (19:00)

  • EU, Norway, UK
  • For a copy of
    • Norway's consultation document in regard to residence definition for companies (in Norwegian), click here
    • UK's 2017 Finance Bill, click here
    • UK's consultation document on a withholding tax exemption for interest on debt traded on a Multilateral Trading Facility (MTF), click here


5. Middle East & Central Asia (22:49)

  • Saudi Arabia
  • For a copy of our Tax Alert on Saudi Arabia's new Zakat regulations, click here


6. Americas (23:40)

  • Bolivia, Brazil, Canada
  • For a copy of
    • Our Tax Alert regarding Brazil's Supreme Court ruling that "tax on tax" interaction between State-level VAT (ICMS) and Federal-level social contributions (PIS and COFINS) is unconstitutional, click here
    • Our Tax Alert regarding Brazil's consolidation of regulations and rules on corporate income tax and social contributions on net profits, click here
    • Our Tax Alert on Canada's 2017 Budget, click here


7. Treaties (26:43)

  • Pakistan / Switzerland, Saudi Arabia / Turkmenistan, Slovak Republic / UAE

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

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