Dbriefs Bytes Central
26 May 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 Asia Pacific homepage
- Dbriefs Bytes Archives
- BEPS related material
- BEPS: Likely impact on business models
- Principal Purpose Test (PPT)
- 2016 U.S. Model Treaty
- Dbriefs微播Bytes Central
- Dbriefs 微播：聚焦中国
- Dbriefs Mobile
- CPE/CPD Information
- Join Dbriefs
Dbriefs Bytes: 26 May 2017
26 May 2017
1. BEPS: Discussion Draft on Hard-to-Value Intangibles (HTVI) (00:41)
1.1 Introduction (00:47)
1.2 Example 1 (04:58)
1.3 Example 2 (09:56)
1.4 Example 3 (15:55)
1.5 Comments (18:25)
- To obtain a copy of the OECD's discussion draft on hard-to-value intangibles, click here
2. PPT Examples (19:02)
2.1 Example C (20:20)
2.2 Example D (28:06)
2.3 Example E (33:37)
3. Asia Pacific (36:46)
- Australia, Hong Kong, India, New Zealand
- For a copy of
4. Europe (41:59)
- EU, Germany, Poland
- For a copy of Germany's draft guidance on outbound payments for software, cloud and database use (in German), click here
5. Americas (45:16)
- For a copy of US's Joint Committee on Taxation report on border adjustment tax (BAT), click here
6. Treaties (47:06)
- Cyprus / San Marino
BEPS: Likely impact on business models
Disregarded payment made by a hybrid (Part 2)
10 June 2016
Disregarded payment made by a hybrid (Part 1)
3 June 2016
Payments made to a reverse hybrid
15 April 2016
Cost contribution arrangements
8 April 2016
Downloadable digital products: source country taxation
19 February 2016
Internet advertising: source country taxation
12 February 2016
5 February 2016
15 January 2016
PE aspects of toll manufacturing
8 January 2016
Centralized purchasing or procurement, using an agency model
18 December 2015
Centralized purchasing or procurement, using a buy / sell model
4 December 2015
Calculation of the profits attributable to an Article 5(5) agency PE
27 November 2015
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.
How to view / subscribe Dbriefs Bytes
You can view or subscribe Dbriefs Bytes by the following channels:
Visit our website via www.deloitte.com/ap/dbriefs/bytes
The latest video will be posted to our website weekly. Check with us every Friday.
Subscribe via iTunes / RSS feeds / YouTube channel
You can view Dbriefs Bytes on your mobile devices including iPhone, iPad, and Android. You can download the videos through iTunes or subscribe via RSS feeds or our YouTube channel. Simply click the following links to search the videos available online.
Updating your Dbriefs profile
If you want to join our subscription list, you can update your Dbriefs profile by checking the "Dbriefs Bytes" box under "My selection".
Please note that CPE/CPD credit is NOT provided for watching Dbriefs Bytes. Please refer to our CPE/CPD information page for more details.
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.
Please note that the comments made in this presentation, to some extent, are based on material obtained from sources outside Deloitte.
This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the ″Deloitte network″) is, by means of this video, rendering professional advice or services.
No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this video.