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    • Our Tax Alert regarding New Zealand's draft guidance on the tax treatment of group insurance policies, click here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)

  • Lebanon


7. Americas (39:22)

  • Argentina, Brazil


8. Treaties (41:26)

  • Finland / Germany, Norway / Zambia, Jersey / UAE, Turkey / Uzbekistan, Kuwait / Kyrgyzstan

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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


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- 27 October 2017
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