Dbriefs Bytes Central

30 September 2016

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

30 September 2016

1. BEPS (00:44)

1.1 CbC (00:57)

  • For a copy of Australian guidance regarding exemptions from CbC reporting, click here

1.2 MLI (04:19)

1.3 Are the TP changes substantive? (06:23)

1.4  Other BEPS news (08:34)

  • For a copy of public comments regarding the discussion draft on "branch mismatch structures", click here


2. EU State Aid (09:27)

2.1 Ireland: Apple (09:35)

2.2 Luxembourg: Engie (11:05)

  • For a copy of the press release, click here

2.3 Poland: Progressive Retail Tax (12:56)

  • For a copy of the press release, click here


3. Cases (13:58)

3.1  Australia: Tech Mahindra (14:05)


4. PE Rulings (21:42)

  • For a copy of the PE ruling (in Danish), click here


5. Asia Pacific (28:08)

  • Australia, Myanmar, India, Taiwan, Indonesia, Vietnam
  • For a copy of Australia's revised practice statement (PSLA 2005/24), click here, for a copy of our Tax Alert regarding Australia's legislation to give Commissioner remedial power to modify tax law, click here, and for Vietnam's documents (including our unofficial English translation) regarding the recent ruling on the tax treatment of the various participants in Uber taxi-hailing transactions, click here, here, and here


6. Europe (33:03)

  • Belgium, Netherlands, European Court of Justice, Russia, European Union, Switzerland, Italy, UK
  • For a copy of European Commission's documents regarding the EU blacklist of non-cooperative tax jurisdictions, click here and here, and our summary regarding the proposed interest deduction and dividend withholding tax changes in the Netherland, click here


7. Americas (44:28)

  • Brazil, Canada, Colombia, U.S.
  • For a copy of our Tax Alert regarding draft Canadian tax legislation (international tax changes), click here and our Tax Alert regarding U.S. Notice 2016-52, click here


8. Treaties & Others (47:37)

8.1 Treaty developments (47:45)

  • Andorra / Malta, Austria / Liechtenstein, Austria / Belarus, Germany / Israel, Hong Kong / Korea, Korea / Poland

8.2 Bahamas Leaks (48:04)

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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. 

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- 16 September 2016
- 9 September 2016
- 2 September 2016
- 26 August 2016
- 19 August 2016
- 12 August 2016
29 July 2016
- 15 July 2016

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