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Dbriefs Bytes Central

5 June 2015

Dbriefs Bytes brings you a weekly summary of the significant international tax developments impacting Asia Pacific. This video is broadcast every Friday afternoon. Stay tuned!  Dbriefs Bytes is presented by Steve Towers, Asia Pacific Leader - International Tax

5 June 2015

1. 2015, so far (00:25)

1.1 Non-BEPS

  • Cases
  • VAT on inbound digital supplies
  • China
  • UK's Diverted Profits Tax and Australia's Multinational Anti-Avoidance Law
  • India
  • EU

1.2 BEPS

  • Significant developments on most of the 15 Actions

 

2. BEPS: current developments  (12:21)

2.1 BEPS Actions 8-10: Discussion Draft on "hard to value" intangibles

  • For a copy of the discussion draft, click here

2.2 BEPS Actions 6 and 7: Commentary vs. treaty changes

2.3 BEPS Action 8: CCAs

  • To access the public comments, click here

2.4 If you can't beat them, join them: patent boxes in the U.S.

 

3. Australia (29:49)

3.1 Pharmaceutical industry

3.2 Investment manager rules

 

4. In brief (31:09)

4.1 Treaties

4.2 India's MAP cases

4.3 China

  • For a copy of Bulletin 40 (in Chinese), click here
  • For information: Vicky Wang (Shanghai) or Ye Hong (Shanghai)

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