Dbriefs Bytes Central

6 May 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

6 May 2016

1.      BEPS: news (00:44)

1.1  Australia’s Diverted Profits Tax (00:58)

1.2  Other Australian BEPS news (15:22)

  • For a copy of the discussion draft on Action 12, click here and the report on corporate tax avoidance, click here

1.3  CbC Reporting (17:28)

1.4  Hong Kong (19:14)

1.5  LuxLeaks : trial of whistleblowers and journalist (21:01)

1.6  BEPS Actions 8-10 : start date (22:40)

1.7  BEPS Action 6 : Non-CIV funds (25:42)

  • For a copy of the public comments on the treaty entitlement of non-CIV funds, click here


2. Panama Papers (26:13)


3. Asia Pacific (26:59)

  • Australia, Bangladesh, China, India, Taiwan


4.     Europe (31:55)

  • European Court of Justice, European General Court, EU, Netherlands, Norway

– For a copy of the European Commission’s reasons for its decision regarding Belgium’s excess profits tax regime, click here


5. Africa (33:45)

  • Zambia


6. Americas (34:08)

  • Argentina, Brazil, Ecuador, Puerto Rico, U.S.

– For a copy of the Our Tax Alert on the Brazilian financial transaction tax, click here and for a copy of the 2015 U.S. APA / MAP statistics report, click here


7. Treaties and Customs Valuations (36:17)

7.1  Treaties (36:25)

  • Algeria / Saudi Arabia, Azerbaijan / Malta, Bahrain / Egypt, Bahrain / Morocco, China / Russia, Hong Kong / Latvia, Jersey / UAE, Saudi Arabia / Turkmenistan, Portugal / San Marino

7.2  Alignment of Transfer Pricing and Customs Valuations (36:41)

  • For a copy of the case study, click here

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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. 

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15 April 2016
8 April 2016
1 April 2016
- 18 March 2016
- 11 March 2016
4 March 2016
- 26 February 2016
19 February 2016

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