Dbriefs Bytes Central

26 February 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

26 February 2016

1. BEPS: news (00:38)

1.1  OECD's inclusive framework for BEPS implementation (00:51)

  • For a copy of the press release, click here, and flyer, click here

1.2  IMF (02:46)

  • For a copy of Christine Lagarde's speech, click here

1.3  EU: BEPS roadmap (04:19)

  • For a copy of the EU: BEPS roadmap, click here, and our Tax Alert, click here

1.4  CbC: Korea (05:10)


2. BEPS: 2016 U.S. model treaty: PEs in other States (6:22)

2.1  PEs in other States: introduction (08:05)

2.2  First component: paragraph (a) (08:49)

2.3  Second component: paragraph (b) (22:34)

2.4  Third component: source country discretion (25:27)

2.5  Comments (26:31)


3. Asia Pacific (28:18)

  • Australia, Hong Kong, India, Korea, Malaysia, Taiwan, Timor-Leste


4. Europe (29:51)

  • Belgium, ECJ, EFTA, EU, France, Italy, Norway, Romania, Russia, Serbia, Switzerland, UK


5.Africa (31:17)

  • South Africa


6. Americas (31:41)

  • Argentina, Canada, Puerto Rico, U.S.
  • For a copy of the NYSBA's letter, click here


7. Treaties (32:33)

  • Finland / Germany

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