Dbriefs Bytes Central

4 November 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

Dbriefs Bytes: 4 November 2016

4 November 2016

1. BEPS (00:45)

1.1 Action 14: MAP peer reviews (00:58)

1.2 Action 15: MLI (08:00)

  • To obtain a copy of the schedule of Stage 1 peer reviews, click here, and for a copy of the draft directive on dispute resolution, click here


2. EU / Canada CETA (09:29)

  • To access the summary material on the European Commission's website, click here


3. Asia Pacific (10:43)

  • Australia, India, Singapore, Sri Lanka
  • For a copy of Australia's consultation paper regarding the application of non-resident withholding tax to collective investment vehicles (CIVs) which invest in Australia, click here
  • For a copy of our Tax Alert regarding the Singaporean GBF case, click here, and for a copy of Singapore's consultation document regarding whether Singapore corporate law should be amended to allow inward re-domiciliation of companies, click here


4. Europe (14:05)

  • Italy, Portugal, UK
  • For a copy of UK's Revised Professional Conduct in Relation to Tax, click here, and for a copy of the Employment Tribunal's decision regarding Uber, click here


5. Africa (16:53)

  • Liberia, Morocco, South Sudan


6. Americas (18:18)

  • Canada, U.S.
  • For a copy of Canada's parliamentary Standing Committee on Finance report: "The Canada Revenue Agency, Tax Avoidance and Tax Evasion: Recommended Actions", click here, and for a copy of our Tax Alert on U.S. final regulations and proposed regulations in regard to subpart F, click here


7. Treaties (20:10)

  • Bahrain / Portugal, China / Malaysia, Colombia / UK, Latvia / Switzerland

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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

BEPS related material

Schedule of Stage 1 peer reviews
4 November 2016

Taxpayer questionnaire
4 November 2016

MAP peer review documents
21 October 2016


The last 8 Dbriefs Bytes videos (with full description) are available below. 

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28 October 2016
- 21 October 2016
- 7 October 2016
- 30 September 2016
- 16 September 2016
- 9 September 2016
- 2 September 2016
- 26 August 2016

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