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Dbriefs Bytes Central
7 July 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: 7 July 2017
7 July 2017
1. BEPS: OECD's Tax Talks webcast (00:45)
1.1 Peer reviews (01:06)
1.2 MLI Matching Database (05:57)
1.3 New documents (06:29)
1.4 Digital economy (07:10)
2. BEPS: Discussion draft on attribution of profits to PEs (07:35)
2.1 Introduction (08:07)
2.2 Examples 1 and 2: Sale of goods and advertising (18:34)
2.3 Example 3: Procurement of goods (24:19)
2.4 Example 4: Warehousing, delivery, merchandising, and information collection activities (29:21)
2.5 Comments (35:56)
- To obtain a copy of the discussion draft, click here
3. Other BEPS news (37:07)
- For a copy of
4. Asia Pacific (39:09)
- Australia, China, India, Malaysia, Thailand
- For a copy of
- Our Tax Alert on Australia's major bank levy, click here
- Relevant documents regarding Australia's consultations on GST treatment of digital currencies
- Relevant documents regarding Australia's consultations on design options for the petroleum resource rent tax
- China's Circular 56 (in Chinese), click here
- India's government notice regarding the deferral of GST withholding for e-commerce supplies, click here
- Malaysia's government notice regarding GST relief, click here
- Malaysia's 2 public rulings in regard to income tax treatment of GST, click here and here
5. Europe (42:55)
- Cyprus, Estonia, ECJ, EU, Italy, Norway, Poland, Slovak Republic
- For a copy of
- Our Tax Alert regarding Cyprus's new rules for intra-group financing arrangements, click here
- ECJ's decision regarding VAT treatment of transport services which are connected with the export of goods, click here
- European Commission's press release in regard to Poland's retail tax breaching EU State Aid rules, click here
6. Africa (49:07)
- Egypt, South Africa
- For a copy of South Africa's guidance on the issuing of CORs (certificates of residence), click here
7. Americas (50:00)
- Brazil, Panama, Chile / Colombia / Mexico / Peru
8. Treaties (51:38)
- MLI: Mauritius, Hong Kong / New Zealand, India / Portugal, Indonesia / Netherlands, Japan / Latvia, Liechtenstein / Monaco, Romania / Uzbekistan
BEPS: Likely impact on business models
Disregarded payment made by a hybrid (Part 2)
10 June 2016
Disregarded payment made by a hybrid (Part 1)
3 June 2016
Payments made to a reverse hybrid
15 April 2016
Cost contribution arrangements
8 April 2016
Downloadable digital products: source country taxation
19 February 2016
Internet advertising: source country taxation
12 February 2016
5 February 2016
15 January 2016
PE aspects of toll manufacturing
8 January 2016
Centralized purchasing or procurement, using an agency model
18 December 2015
Centralized purchasing or procurement, using a buy / sell model
4 December 2015
Calculation of the profits attributable to an Article 5(5) agency PE
27 November 2015
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