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Dbriefs Bytes Central

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

Our current Dbriefs Bytes is 6 January, and our next Dbriefs Bytes will be broadcast on 13 January

Dbriefs Bytes: 6 January 2017

6 January 2017

1. BEPS (00:44)

  • 1.1 Action 4 (00:57)
  • To obtain a copy of the new version of the Action 4 Report, click here
  • 1.2 CbC (02:34)
  • 1.3 MLI / MLC (04:05)
  • To obtain a copy of Australia's consultation paper on the Multilateral Convention, click here
  • 1.4 Exchange of rulings (05:25)

 

2. Protocol to India / Singapore treaty (06:05)

 

3. Cases (09:40)

  • 3.1  Canada: 2 "rectification" cases (09:58)
  • To obtain a copy of the JC Group decision, click here, and the Fairmont Hotels decision, click here
  • 3.2 ECJ: Spanish goodwill cases – State Aid (13:01)
  • To obtain a copy of this decision, click here, and our Tax Alert on the case, click here
  • 3.3 ECJ: Aer Lingus and Ryanair – State Aid (16:19)
  • To obtain a copy of this decision, click here
  • 3.4 ECJ: Masco Denmark and Damixa case – Freedom of Establishment (19:28)
  • To obtain a copy of this decision, click here

 

4. Asia Pacific (22:39)

  • Australia, China, Hong Kong, India, Singapore, Taiwan
  • For a copy of
    • Australia's draft ruling in regard to "override royalty payments", click here
    • Australia's draft ruling in regard to the application of the new GST rules on inbound services and digital supplies, click here
    • Tax Alert on Circular 140 and Bulletin 86 regarding changes to China's VAT rule draft explanatory notes for Finance Bill 2017, click here
    • China's APA report 2015, click here
    • Hong Kong's updated guidance in regard to the tax treatment of court-free amalgamations, click here, and our Tax Alert on this topic, click here
    • India's Q&A document on the operation of the indirect share transfer provision, section 9(1)(i), click here
    • India's Q&A document in regard to the Direct Tax Dispute Resolution Scheme, click here
    • Singapore's guidance on the application of GST to the logistics service industry, click here

 

5. Europe (30:48)

  • EU, France, Germany, Italy, Russia
  • For a copy of
    • European Commission's 3 VAT consultation questionnaires, click herehere, and, here
    • Proposed amendment to the EU VAT Directive, click here
    • European Commission's 2 transfer pricing studies, click here, and here
    • European Commission’s full, but redacted, decision in regard to the Apple State Aid case, click here
    • Our Tax Alert on France's Amending Finance Bill 2016 and Finance Bill 2017, click here
    • Our Tax Alert on Germany's draft provision in regard to the deductibility of related party, cross-border royalty payments, click here
    • Our Tax Alert on Italy's Budget law for 2017, click here
    • Our Tax Alert on Russia's new VAT rules on B2C inbound digital services, click here

 

6. Africa (40:37)

  • South Africa, Zimbabwe
  • For a copy of South Africa's 2016 Taxation Laws Amendment Bill, click here, and Explanatory Memorandum, click here

 

7. Middle East & Central Asia (42:33)

  • Israel

 

8. Americas (43:40)

  • Argentina, Brazil, U.S.
  • For a copy of
    • Our Tax Alert in regard to Brazil's guidance on the "grey list" status of Austrian holding companies, click here
    • U.S. final regulations under section 367(a) and (d), click here, and our Tax Alert on the topic, click here
    • U.S. final regulations in regard to passive foreign investment companies (PFICs), click here
    • U.S. temporary and proposed regulations under section 355(e), click here and here
    • U.S. corrections in regard to CFC regulations, click here and here

 

9. Treaties (49:08)

  • Albania / Switzerland, Austria / Liechtenstein, Azerbaijan / Sweden, Brunei / Luxembourg, Canada / Israel, Canada / Taiwan, China (Mainland) / Macau, China / Malaysia, China / Zimbabwe, Chile / Czech Republic, Chile / Japan, Cyprus / India, Cyprus / Russia, Guernsey / UK, India / Singapore, India / Tajikistan, Kazakhstan / Serbia, Liechtenstein / Georgia, Luxembourg / Serbia, Luxembourg / Uruguay, Malta / Vietnam, Norway / Switzerland, Poland / Taiwan, Qatar / Turkey, Romania / UAE, Saudi Arabia / Venezuela, Singapore / South Africa, South Africa / UAE

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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

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