Dbriefs Bytes Central
29 September 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: 29 September 2017
29 September 2017
1. Digital (00:46)
- To obtain a copy of the OECD's request for public input, click here, and outline of draft interim report regarding taxation of the digital economy, click here
2. US Tax Reform (06:36)
- To obtain a copy of the "Big Six" tax reform framework document, click here, and our Tax Alert on this topic, click here
3. BEPS Action 14: Peer Reviews (12:28)
- To access the 6 BEPS Action 14 peer review reports, click here
4. PPT Examples (17:18)
4.1 Introduction (17:25)
4.2 Example E (18:57)
4.3 Example F (25:06)
5. Asia Pacific (29:11)
- Australia, India, Korea
- For a copy of
- Australia's draft guidance in regard to general purpose financial statements, click here, and our Tax Alert on this topic, click here
- India's draft notification and information regarding voluntary reporting of estimated current income and advance tax liabilities, click here and here, and our Tax Alert on this topic, click here
6. Europe (33:50)
- ECJ, France, Poland, Switzerland, Turkey, UK
- For a copy of
- ECJ's 3 decisions regarding VAT exemption for supply of services by "independent groups of persons", under Article 132(1)(f) of Directive 2006/112
- Our Tax Alert regarding France's Finance Bill 2018, click here
- UK First-Tier Tribunal's decision regarding the interaction between UK domestic tax law and attribution of profits to a PE, under business profits article of the UK / Ireland treaty, click here
7. Africa (39:56)
8. Middle East & Central Asia (40:22)
9. Treaties (40:55)
- Andorra / Malta, Belarus / UK, China / Kenya, Canada / EU (CETA)
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
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