Dbriefs Bytes Central

24 November 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: 24 November 2017

24 November 2017

1. Digital Taxation (00:39)

1.1 UK position paper (00:56)

  • For a copy of the position paper, click here

1.2 Unilateral action (11:28)


2. Cases (12:25)


3. EU State Aid (22:31)

3.1 Introduction (22:40)

3.2 Group financing exemption under the UK's CFC rules (24:37)

  • For a copy of the European Commission's letter regarding its decision to start a full investigation of the group financing exemption under the UK's CFC rules, click here

3.3 Germany's government report (36:53)

  • For a copy of the government document on the European Commission's recent State Aid enforcement actions and their effects on Member State competence in tax policy (in German), click here


4. OECD (38:18)

  • For a copy of the second round of peer reviews on the exchange of information on request, click here, and for the 2017 Implementation Report on the automatic exchange of information, click here


5. Asia Pacific (39:34)

  • Australia, China, India, Singapore
  • For a copy of
    • Australia's draft legislation relating to hybrid mismatches
      • Press release, click here
      • Exposure draft, click here
      • Explanatory memorandum, click here
    • China's Bulletin 40 (in Chinese), click here
    • India's government order regarding the establishment of a task force to overhaul the country's direct tax system, click here


6. Europe (41:40)

  • ECJ, France, UK
  • For a copy of
    • European Court of Justice's decision in Cussens's case: direct application, to Irish VAT, of the EU anti-avoidance principle concerning the abuse of rights, click here
    • Our Tax Alert regarding France's second amended finance bill for 2017, click here
    • Our Tax Alert regarding the UK's Autumn Budget 2017, click here


7. Americas (43:43)

  • Chile, US

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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 November 2017
- 10 November 2017
3 November 2017
- 27 October 2017
20 October 2017
- 13 October 2017
- 29 September 2017
- 22 September 2017

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