Dbriefs Bytes Central

27 October 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: 27 October 2017

27 October 2017

1. BEPS (00:45)

1.1 Digital (00:58)

  • To obtain a copy of the comments received regarding the OECD's public consultation on the tax challenges of digitalization, click here and here
  • To access information regarding the OECD's public consultation meeting on the tax challenges of digitalisation, click here

1.2 Collection of VAT on inbound digital supplies (03:29)

  • To obtain a copy of the OECD's report, "Mechanisms for the Effective Collection of VAT/GST Where the Supplier Is Not Located in the Jurisdiction of Taxation", click here


2. Asia Pacific (09:13)

  • India, Malaysia
  • For a copy of
    • India's Supreme Court decision regarding PE definition in the India / US treaty, click here
    • India's guidance regarding the "place of effective management" (POEM) rule for corporate tax residency, click here
    • Malaysia's exemption notice for offshore services, click here


3. Europe (12:35)

  • Denmark, ECJ, EU, France, Poland, Romania, Switzerland, UK
  • For a copy of
    • European Court of Justice case on customs value of "defective" goods
      • SC Paper Consult decision, click here
      • Istanbul Lojistik decision, click here
    • European Commission's press release regarding its in-depth State Aid investigation into one aspect of the UK's CFC rules, click here
    • UK's guidance regarding penalties for enablers of abusive tax avoidance schemes, click here


4. Middle East & Central Asia (27:35)

  • Saudi Arabia


5. Americas (29:06)

  • Brazil, Canada, Ecuador, US
  • For a copy of Canada's Federal Court of Appeal decision in Univar case, click here


6. Treaties (32:08)

  • Barbados / Italy, Cyprus / Ethiopia, Cyprus / Mauritius, Latvia / Vietnam, Malta / Ukraine, MLI ratification: Isle of Man


7. UN Committee (32:34)

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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


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20 October 2017
- 13 October 2017
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