Events

Dbriefs Bytes Central

3 March 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: 3 March 2017

3 March 2017

1. Rulings & Cases (00:38)

1.1 Denmark: Ruling on PE status (00:52)

1.2 Two cases: Claiming treaty benefits where domestic law administrative conditions have been breached (08:53)

 

2. Asia Pacific (13:25)

  • India, Vietnam
  • To obtain a copy of 
    • India's circular regarding the Place of Effective Management (POEM) rule for corporate residence, click here
    • Our Tax Alert on Vietnam's Decree 20 in English, click here, and in Vietnamese, click here

 

3. Europe (15:50)

  • EU, Germany, Italy, Sweden, Switzerland
  • For a copy of
    • European Commission's report with 9 best practices for Member States to consider adopting in order to improve withholding tax refund procedures, click here
    • European Commission's white paper on the Future of Europe, click here
    • European Commission's consultation document in regard to cross-border VAT fraud, click here

 

4. Africa (20:16)

  • South Africa
  • For a copy of
    • South Africa's draft legislation click here and Q&A document regarding the proposed sugar tax, click here
    • SARS rebuttal document regarding the disagreement between SARS and the Minister of Finance, click here
    • South Africa's ruling regarding the "most favoured nation" provision in the protocol to the South Africa / Sweden treaty, click here

 

5. Middle East and Central Asia (22:52)

  • Israel
  • For a copy of Israel's statement (in Hebrew) regarding the clawback of a tax incentive, click here

 

6. Americas (23:34)

  • Colombia, Mexico, U.S.
  • For a copy of
    • Our Tax Alert regarding the Mexican Supreme Court decision that legislation implementing BEPS Action 13 is constitutional, click here
    • U.S. draft instructions for Form 8975 and its Schedule A, click here
    • 3 U.S. notices regarding extraterritorial income exclusion, click here, allocation of interest expenses to foreign source income, click here, and possessions tax credit for investment in qualified Caribbean Basin countries, click here

 

7. Treaties (28:24)

7.1 Double tax treaties (28:32)

  • India / Singapore, Indonesia / Laos, Singapore / Uruguay

7.2 WTO Trade Facilitation Agreement (28:47)

  • To obtain a copy of WTO's press release regarding the Trade Facilitation Agreement, click here

7.3 UN model treaty (29:20)

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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

Archives

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- 24 February 2017
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