Dbriefs Bytes Central

5 May 2017

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: 5 May 2017

5 May 2017

1. Trump Tax Plan (00:42)

1.1  What's in the plan (what's not) (00:59)

1.2  Global reaction (04:10)

1.3  Legislative process (05:35)

  • To obtain a copy of the Trump Tax Plan, click here, and our Tax Alert on this topic, click here


2. Cases (07:00)

2.1  Australia: Chevron (07:24)

  • To obtain a copy of this decision, click here, and our Tax Alert on the case, click here

2.2  India: Formula One World Championship (18:58)

3. BEPS (20:15)

  • To access the list of the various automatic exchange relationships under the Multilateral Competent Authority Agreement, click here

4. Asia Pacific (21:26)

  • Australia, Brunei, Hong Kong, India, Philippines, Taiwan
  • For a copy of
    • Australia's Cable & Wireless decision, click here
    • Brunei's public ruling on withholding tax, click here
    • Hong Kong's decision on offshore profits and transfer pricing, click here
    • India's 2016-17 APA report, click here
    • Our Tax Alert on the Philippines's new administrative procedures to claim double tax treaty benefits in regard to outbound payments of dividends, interest and royalties, click here
    • Taiwan's ruling on the imposition of VAT on inbound B2C digital services (in Chinese), click here

5. Europe (27:24)

  • Estonia, Germany, Greece, Italy, Luxembourg, Netherlands, Norway, Sweden, UK
  • For a copy of
    • Our Tax Alert on Germany's bill to limit the deductibility of certain related party, cross border royalty payments, click here
    • Our Tax Alert on Greece's guidance regarding the application of the merger & acquisition provisions in the income tax law, click here
    • Our Tax Alert on Norway's discussion paper in regard to interest deductions, click here


6. Africa (33:58)

  • Ghana


7. Americas (35:28)

  • Argentina, Brazil, U.S.
  • For a copy of
    • Our Tax Alert on Brazil's ruling on reporting obligations for cross-border finance transaction, click here
    • U.S. Executive Order directing Treasury to review all significant tax regulations issued since 1 January 2016, click here
    • U.S. Notice inviting public comments on the existing regulations which set out rules for the source of income from sales of natural resources and other inventory, click here


8. Treaties (39:02)

  • Bahrain / Thailand, Hungary / Iraq, India / Vietnam, Ireland / Kazakhstan, Latvia / Singapore, Luxembourg / Ukraine

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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


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. 

- 21 April 2017
24 March 2017
17 March 2017
- 10 March 2017
- 3 March 2017
- 24 February 2017
- 17 February 2017
10 February 2017

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