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
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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