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    • Australia's draft guidance in regard to general purpose financial statements, click here, and our Tax Alert on this topic, click here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
      • For Latvia, click here
      • For Poland, click here
      • For Germany, click here
    • 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)

  • Tunisia


8. Middle East & Central Asia (40:22)

  • Kazakhstan


9. Treaties (40:55)

  • Andorra / Malta, Belarus / UK, China / Kenya, Canada / EU (CETA)

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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. 

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. 

- 22 September 2017
- 15 September 2017
- 8 September 2017
- 25 August 2017
- 18 August 2017
- 11 August 2017
28 July 2017
- 14 July 2017

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