Dbriefs Bytes Central

5 February 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

5 February 2016

1. EU: State Aid (00:42)


2. BEPS: news (03:56)

2.1 CbC reporting (04:04)

2.2 EU: Anti-tax avoidance package (07:04)

  • For a copy of the European Commission's report on Structures of Aggressive Tax Planning and Indicators, click here


3. BEPS: Likely impact on business models (07:59)

  • Intra-group financing

3.1  Example: introduction (08:37)

3.2  Actions 8-10: interest rates (10:36)

3.3  Action 4: interest deductions (13:40)

3.4  Action 6: reduced withholding tax under treaty (18:12)

3.5  Action 5: Finco's tax incentive (30:33)


4. Cases (32:09)

  • India: MUR Shipping

–    For information: Sunil Shah (Mumbai)


5. Asia Pacific (37:49)

  • Australia, China, Hong Kong, India, Singapore, Taiwan


6. Europe (38:20)

  • Belgium, Czech Republic, Denmark, EU, France, Italy, Jersey, Netherlands, Poland, Russia, Sweden


7. Africa (38:58)

  • Cape Verde, Guinea


8. Middle East & Central Asia (39:15)

  • Iraq, Kuwait


9. Americas (39:32)

  • Bolivia, Brazil, Canada, Chile, Puerto Rico, Trinidad and Tobago, U.S., Venezuela


10. Treaties (40:00)

10.1 Treaty developments (40:08)

  • New Zealand / Samoa, Czech Republic / Liechtenstein

10.2 UN: draft "services" chapter for Transfer Pricing Manual (40:29)

  • For a copy of the UN's draft chapter on "services",  click here

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