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
    • Public comments received on the discussion draft regarding hard to value intangible, click here
    • OECD's 2017 report to the G20 leaders, click here
    • Final version of the Platform for Collaboration on Tax toolkit, click here

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
      • Consultation page, click here
      • Exposure draft, click here
      • Explanatory memorandum, click here
    • Relevant documents regarding Australia's consultations on design options for the petroleum resource rent tax
      • Consultation paper on options to address the design issues identified in the Petroleum Resource Rent Tax Review, click here
      • Consultation webpage regarding paper, click here
    • 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

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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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- 23 June 2017
- 16 June 2017
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- 26 May 2017
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- 5 May 2017

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