Dbriefs Bytes Central

4 March 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

4 March 2016

1. BEPS: news (00:37)

1.1  India: Equalisation levy on inbound, online advertising services (00:50)

1.2  India: CbC reporting / TP master file, and patent box (11:28)

  • For a copy of our Tax Alerts on the Indian Budget, click here for Budget highlights, click here for impact on manufacturing, click here for impact on financial services, click here for BEPS
  • For information: Sunil Shah (Mumbai)

1.3  Action 6: Pension funds (12:27)

  • For a copy of the discussion draft, click here

1.4  Other BEPS news (13:40)


2. BEPS: 2016 U.S. model treaty: Subsequent changes in law (15:19)

2.1  Subsequent changes in law: introduction (16:18)

2.2  First sentence in Article 28(1): general rule concerning consultation (17:05)

2.3  Second and third sentences in Article 28(1): alternative path if consultations "do not progress" (27:38)

2.4  Article 28(2): some interpretation rules (29:35)


3. Asia Pacific (31:55)

  • Cambodia, India, Korea, Vietnam


4. Europe (32:41)

  • EU, France, Germany, Luxembourg, Serbia, Turkey


5. Africa (33:49)

  • Angola, Namibia, Nigeria, South Africa


6. Middle East & Central Asia (34:32)

  • Gulf Cooperation Council (Bahrain, Kuwait, Qatar, Saudi Arabia, and the UAE)


7. Americas (35:07)

  • Brazil, Colombia, Puerto Rico, U.S.


8. Treaties (35:57)

  • Germany / Jersey,  Ivory Coast / Turkey, Nigeria / Qatar, UK / Uruguay

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.


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. 

- 26 February 2016
19 February 2016
- 12 February 2016
- 5 February 2016
- 29 January 2016
- 15 January 2016
- 8 January 2016
- 18 December 2015

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.

持续专业教育CPE /持续专业发展信息CPD


请注意,观看Dbriefs微播,我们不能提供持续专业教育(CPE) /持续专业发展(CPD)学时。欲了解更多信息关于CPE/ CPD,请参考我们的CPE/ CPD 网页。





持续专业教育CPE /持续专业发展信息CPD


请注意,观看Dbriefs微播,我们不能提供持续专业教育(CPE) /持续专业发展(CPD)学时。欲了解更多信息关于CPE/ CPD,请参考我们的CPE/ CPD 网页。





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.