Dbriefs Bytes Central

28 July 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: 28 July 2017

28 July 2017

1. BEPS (00:44)

1.1  Transfer pricing: risk (00:53)

1.2  CbC reporting (11:58)

  • To obtain a copy of the OECD's additional guidance on the implementation of CbC reporting, click here, and our Tax Alert on this topic, click here

1.3  Action 2: Branch mismatch arrangements (13:25)

  • To obtain a copy of the OECD's report: "Neutralising the tax effects of branch mismatch arrangements", click here

1.4  MLI: Mauritius (14:14)

2. Asia Pacific (21:31)

  • Australia, China, India, Indonesia
  • For a copy of
    • Australia's guidance on "similar business test", click here
    • Australia's government announcement regarding amendments to the investment management regime, click here
    • India's final version of the new rules on the valuation of unquoted equity shares, click here
    • India's guidance in regard to the calculation of Minimum Alternate Tax (MAT), click here
    • Indonesia's regulation (PER-10) (in Bahasa Indonesia), revised Form DGT-1, click here
    • Our Tax Alert on this topic, click here

3. Europe (28:25)

  • Belgium, France, Netherlands, Romania, Sweden, UK
  • For a copy of
    • Our Tax Alert on possible abolition of the 3% surcharge on dividends paid by French companies, click here
    • Our Tax Alert on the Netherlands's public consultation in regard to the implementation of the EU's anti-tax avoidance directive, ATAD 1, click here
    • UK's important corporate papers on the new finance bill
      • Corporate interest restriction, click here
      • Carried forward losses and counteraction of avoidance arrangements, click here
      • Hybrid and other mismatches, click here
      • Substantial Shareholding Exemption: institutional investors, click here
      • Our Tax Alert on this topic, click here

4. Africa (33:05)

  • South Africa, Tanzania
  • For a copy of South Africa's 2017
    • Draft Taxation Laws Amendment Bill, click here and here
    • Draft Tax Administration Laws Amendment Bill, click here and here


5. Americas (34:33)

  • Argentina, US
  • For a copy of
    • Our Tax Alert on the Grecian Magnesite Mining decision, click here
    • "Big 6" statement on US tax reform and border adjusted tax, click here
    • US Joint Committee on Taxation report, click here
    • Documents from the US Senate Committee on Finance hearing, click here


6. Treaties (41:51)

  • Angola / Turkey, Argentina / Brazil, Armenia / Israel, Cameroon / UAE, China / Pakistan, China / Portugal, Croatia / UAE, Japan / Lithuania, Japan / Slovenia

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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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- 14 July 2017
- 7 July 2017
- 23 June 2017
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- 2 June 2017
- 26 May 2017
- 19 May 2017

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