Dbriefs Bytes Central

25 August 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: 25 August 2017

25 August 2017

1. PPT Examples (00:44)

1.1 Introduction (00:52)

1.2 Example A (03:49)

1.3 Example B (17:02)

2. Global Forum: Peer review of exchange of information in 10 jurisdictions (24:53)

  • To access the OECD's 10 peer review reports, click here


3. Asia Pacific (25:38)

  • Australia, Hong Kong, India, Philippines, Singapore, Thailand, Vietnam
  • For a copy of
    • Transcript from Australia's Senate inquiry hearing into corporate tax avoidance, click here
    • Hong Kong's guidance on amalgamation between two Hong Kong incorporated companies, click here
    • India's revised Form 29B, click here
    • Singapore's 4 updated items of GST guidance
      • Guidance on approved third party logistics company scheme, click here
      • Guidance on approved import GST suspension scheme, click here
      • Guidance on approved contract manufacturer and trader scheme, click here
      • Guidance on approved refiner and consolidator scheme, click here


4. Europe (32:08)

  • European Court of Justice, France, Greece, Slovakia
  • For a copy of our Tax Alert regarding the European Court of Justice's decision in the Toridas case, click here

5. Africa (37:31)

  • Nigeria


6. Middle East & Central Asia (38:11)

  • GCC (Gulf Cooperation Council)


7. Americas (39:55)

  • Brazil, Costa Rica, US


8. Treaties & Other (43:59)

  • Belgium / Mexico, Hong Kong / Saudi Arabia

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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. 

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. 

- 18 August 2017
- 11 August 2017
28 July 2017
- 14 July 2017
- 7 July 2017
- 23 June 2017
- 16 June 2017
- 9 June 2017

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