Dbriefs Bytes Central

25 November 2016

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 November 2016

25 November 2016

1. BEPS (00:38)

1.1 CbC (00:50)

1.2 New Zealand (03:41)

1.3 MLI (or MLC?) (04:43)

  • To obtain a copy of the MLC and its accompanying Explanatory Statement, click here and here


2. New India / Cyprus treaty: capital gains exemption (13:16)

  • To obtain a copy of the new India / Cyprus treaty, click here


3. Asia Pacific (18:44)

  • India, Japan, Vietnam
  • For a copy of India's announcement regarding the resolution of 108 MAP cases with the U.S., click here. For a copy of India's announcement regarding its total number of signed APAs and the signing of 3 APAs with the UK, click here. For a copy of our Tax Alert regarding the Vietnamese guidance on Foreign Contractor Withholding Tax (FCWT) rates for outbound royalty payments for licences of trademarks, click here


4. Europe (22:42)

  • Belgium, Estonia, Hungary, Sweden, UK
  • For a copy of our Tax Alert regarding Belgium's "fairness tax" breaching the EU parent-subsidiary directive, click here. For a copy of Sweden's consultation document on the introduction of a Financial Activities Tax (in Swedish), click here. For a copy of our Tax Alert on the UK's Autumn Statement, click here. For a copy of UK's guidance on the operation of GAAR, click here


5. Treaties (29:09)

  • Andorra / Liechtenstein, Armenia / Serbia, Cyprus / India, Ethiopia / Morocco, Germany / Macedonia (FYR), Korea / Serbia, Madagascar / Morocco, Oman / Switzerland, UK / Uruguay

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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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- 18 November 2016
- 11 November 2016
- 4 November 2016
28 October 2016
- 21 October 2016
- 7 October 2016
- 30 September 2016
- 16 September 2016

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