Dbriefs Bytes Central

2 February 2018

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: 2 February 2018

2 February 2018

1. US tax reform: FDII & global trade agreements (00:37)

1.1 Agreement on Subsidies and Countervailing Measures (ASCM): prohibited subsidies (01:04)

1.2 Déjà vu? (07:44)

1.3 FDII: a prohibited subsidy under ASCM? (11:50)

1.4 Other trade agreements (16:42)


2. US tax reform: other international tax issues (19:09)


3. Asia Pacific (22:13)

  • TPP, India, Philippines, Thailand, Vietnam
  • For a copy of
    • Our two presentations regarding India's 2018 Budget, click here and here
    • Our Tax Alert regarding Vietnam's substantive review of customs rules and procedures, click here  


4. Europe (28:39)

  • EU, Greece, Norway, Turkey
  • For a copy of
    • EU Regulatory Scrutiny Board's opinion regarding the European Commission's proposals for VAT Reforms, click here
    • European Commission's notice concerning Brexit, click here
    • Greece's Legal Council of State opinion regarding special solidarity contributions and Article 2(4) of the OECD model treaty (in Greek), click here
    • Norway's Bogarting Court of Appeal decision in transfer pricing case (in Norwegian), click here
    • Turkey's guidance in regard to the imposition of VAT on inbound B2C digital services provided by non-residents (in Turkish), click here


5. Treaties (33:32)

  • Austria/Israel, Belgium/Russia, Colombia/Italy, Italy/Panama

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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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26 January 2018
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