Events

Dbriefs Bytes Central

2 October 2015

Dbriefs Bytes brings you a weekly summary of the significant international tax developments impacting Asia Pacific. This video is broadcast every Friday afternoon. Stay tuned! Dbriefs Bytes is presented by Steve Towers, Asia Pacific Leader - International Tax

2 October 2015

1. BEPS (00:50)

1.1  BEPS reports to be published on 5 October 2015 (01:03)

  • To register for the OECD’s technical briefing, click here

1.2  CbC reporting (02:06)

  • Denmark and Ireland

1.3  Draft amendments to the U.S. model double tax treaty (02:50)

 

2.Cases (03:55)

2.1  ECJ: Miljoen (04:08)

2.2  U.S.: Starr International (06:25)

2.3  Korea: secondary TP adjustment (09:32)

 

3. Asia Pacific (11:04)

3.1  China: "value-contribution allocation method" (11:11)

  • To obtain a copy of our unofficial English translation of the discussion draft, click here, and a copy of our Tax Alert, click here
  • For information: Eunice Kuo (Shanghai)

3.2  India: Minimum Alternate Tax (MAT) (13:50)

  • To obtain a copy of the government press release, click here
  • For information: N.C. Hegde (Mumbai)

3.3  Indonesia: thin cap rules (15:25)

3.4  In brief (16:18)

  • Australia
  • China
  • Fiji
  • India
  • Japan
  • New Zealand

 

4. Europe (16:41)

4.1  Italy: "Internationalisation" decree (16:48)

  • For a copy of our Tax Alert, click here
  • For information: Luca Bosco (Turin)

4.2  In brief (17:29)

  • Belarus
  • Cyprus
  • Denmark
  • EU
  • Finland
  • Germany
  • Gibraltar
  • Greece
  • Ireland
  • Latvia
  • Poland
  • Russia
  • Slovakia
  • Spain
  • Sweden
  • UK
  • Ukraine

 

5. Africa (18:08)

5.1  In brief

  • Namibia
  • Sao Tomé and Príncipe
  • South Africa

 

6. Middle East & Central Asia (18:26)

6.1  Kuwait: "virtual service PE" (18:34)

6.2  In brief (20:13)

  • Israel
  • Uzbekistan

 

7. Americas (20:27)

7.1  U.S. (20:34)

  • For a copy of the two U.S. government documents, click here and here
  • For information: Gretchen Sierra (Washington, D.C.)

7.2  In brief (21:12)

  • Brazil
  • Canada
  • Colombia
  • El Salvador
  • Guatemala
  • Honduras
  • Mexico
  • Peru
  • Puerto Rico
  • U.S.
  • Venezuela

 

8. Treaties (21:37)

8.1  Treaty developments (21:44)

  • Portugal / Andorra
  • Vietnam / Estonia
  • Canada / Spain

8.2  Indonesia / Hong Kong (22:08)

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BEPS related material

BEPS reports to be published on 5 October
2 October 2015

G20 finance ministers meeting: Communique
18 September 2015

Action 15 – Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
18 September 2015

Action 14 – Making Dispute Resolution Mechanisms More Effective
18 September 2015

Action 13 – Transfer Pricing Documentation and Country-by-Country Reporting
18 September 2015

Action 12 — Mandatory Disclosure Rules
18 September 2015

Action 11 – Measuring and Monitoring BEPS
18 September 2015

Action 8 – 10 – Aligning Transfer Pricing Outcomes with Value Creation, Actions
18 September 2015

Action 7 – Preventing the Artificial Avoidance of Permanent Establishment Status
18 September 2015

Action 6 – Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
18 September 2015

Action 5 – Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
18 September 2015

Action 4 – Limiting Base Erosion Involving Interest Deductions and Other Financial Payments
18 September 2015

Action 3 – Designing Effective Controlled Foreign Company Rules
18 September 2015

Action 2 – Neutralising the Effects of Hybrid Mismatch Arrangements
18 September 2015

Action 1 – Addressing the Tax Challenges of the Digital Economy
18 September 2015

Australia: MAAL legislation: Explanatory memorandum
18 September 2015

Australia: MAAL legislation: Text of Bill
18 September 2015

Australia: MAAL legislation: Deloitte Tax alert
17 September 2015

Archives

The last 8 Dbriefs Bytes videos (with full description) are available below. 

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- 18 September 2015
- 4 September 2015
- 28 August 2015
- 21 August 2015
- 14 August 2015
- 31 July 2015
- 24 July 2015
- 10 July 2015

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