Dbriefs Bytes Central

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

29 July 2016

1. BEPS (00:44)

1.1  OECD vs. EU: blacklists (00:56)

  • For a copy of the two EU documents, click here and here

1.2  Other BEPS news (03:26)

  • For a copy of the discussion draft on Action 4 regarding limiting interest deductions, click here


2. Cases (05:46)

2.1  Russia: MDM Bank (05:59)

2.2  Canada: Oroville Reman & Reload (10:08)

2.3  India: CUB (17:20)


3. Asia Pacific (23:54)

  • India, Indonesia
  • For a copy of Singapore's statement regarding Indonesia's tax amnesty, click here


4. Europe (25:38)

  • EU State Aid, EU, Russia
  • For a copy of the EU consultation document regarding VAT treatment of electronic publishing, click here


5. Africa (27:12)

  • African Union, Madagascar


6. Middle East and Central Asia (27:53)

  • Israel


7. Americas (28:55)

  • Argentina, Chile, U.S.
  • For a copy of our Tax Alerts regarding Chile's guidance on the new dual income tax regimes and Chile's regulation clarifying the definition of "institutional investor" for purposes of the rules governing regulated investment funds, click here and here, for a copy of the notice regarding U.S. final regulations concerning the determination of interest expense deduction of foreign corporations engaged in a trade or business within the U.S., click here


8. Treaties (31:15)

  • Austria / Iceland, Cyprus / Jersey, China / Macau, Italy / Switzerland, Malta / Vietnam, Montenegro / Portugal, Morocco / Spain

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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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- 15 July 2016
- 8 July 2016
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- 27 May 2016
- 20 May 2016

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