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)

To avoid buffering when watching the video online, you can download the video by right clicking the link below and choose "Save target as" to save the video to your computer.

Download video

For access from China, you are recommended to click here to watch the video.

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. 

- 24 February 2017
- 17 February 2017
10 February 2017
- 27 January 2017
- 13 January 2017
- 6 January 2017
16 December 2016
- 2 December 2016

You can also find all the archived videos on iTunes / RSS / YouTube

How to view / subscribe Dbriefs Bytes

You can view or subscribe Dbriefs Bytes by the following channels:

Visit our website via

The latest video will be posted to our website weekly. Check with us every Friday.

Subscribe via iTunes / RSS feeds / YouTube channel

You can view Dbriefs Bytes on your mobile devices including iPhone, iPad, and Android. You can download the videos through iTunes or subscribe via RSS feeds or our YouTube channel. Simply click the following links to search the videos available online.

Subscribe via iTunes | Subscribe via RSS | Subscribe via YouTube

Updating your Dbriefs profile

If you want to join our subscription list, you can update your Dbriefs profile by checking the "Dbriefs Bytes" box under "My selection".


CPE/CPD information

Please note that CPE/CPD credit is NOT provided for watching Dbriefs Bytes. Please refer to our CPE/CPD information page for more details.

Contact us

For general enquiry and comments on Dbriefs Bytes, please send an email to

Disclaimer Note

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.

Please note that the comments made in this presentation, to some extent, are based on material obtained from sources outside Deloitte.

This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the ″Deloitte network″) is, by means of this video, rendering professional advice or services.

No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this video.