Dbriefs Bytes Central
3 November 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 November 2017
3 November 2017
1. BEPS (00:43)
1.1 Digital taxation (00:56)
- To access the videos of the OECD public consultation meeting on digital taxation, click here and here
- To access the European Commission's online survey on digital taxation, click here
- To obtain a copy of the IOTA report, "Disruptive Business Models – Challenges and Opportunities for Tax Administrations", click here
1.2 OECD public consultation on transfer pricing topics (05:22)
- To access information regarding the OECD public consultation on transfer pricing topics, click here
2. US Tax Reform (05:53)
- To obtain a copy of the US tax reform bill, click here, and for section-by-section summary, click here
3. Asia Pacific (13:56)
- China, Hong Kong, Japan, Malaysia, New Zealand, Philippines
- For a copy of
- Our Tax Alert regarding China's Bulletin 37, click here
- Hong Kong's guidance regarding the new aircraft leasing tax incentive, click here
- Our Tax Alert regarding Malaysia's 2018 Budget, click here
- Our Tax Alert regarding New Zealand's draft guidance on the tax treatment of group insurance policies, click here
4. Europe (19:50)
- Belgium, European Court of Justice, Germany, Netherlands, UK
- For a copy of
- European Court of Justice decision in Argenta Spaarbank case, click here
- Our Tax Alert regarding the German Federal Tax Court decision on capital gains, click here
- Netherlands: transfer pricing business restructuring decision (in Dutch), click here
- Our Tax Alert regarding Dutch tax treatment of interest expense deductions / currency losses in context of fiscal unity, click here
5. Africa (35:44)
- Morocco, Tunisia
6. Middle East & Central Asia (38:07)
7. Americas (39:22)
- Argentina, Brazil
8. Treaties (41:26)
- Finland / Germany, Norway / Zambia, Jersey / UAE, Turkey / Uzbekistan, Kuwait / Kyrgyzstan
BEPS: Likely impact on business models
Disregarded payment made by a hybrid (Part 2)
10 June 2016
Disregarded payment made by a hybrid (Part 1)
3 June 2016
Payments made to a reverse hybrid
15 April 2016
Cost contribution arrangements
8 April 2016
Downloadable digital products: source country taxation
19 February 2016
Internet advertising: source country taxation
12 February 2016
5 February 2016
15 January 2016
PE aspects of toll manufacturing
8 January 2016
Centralized purchasing or procurement, using an agency model
18 December 2015
Centralized purchasing or procurement, using a buy / sell model
4 December 2015
Calculation of the profits attributable to an Article 5(5) agency PE
27 November 2015
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