Dbriefs Bytes Central

8 January 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

8 January 2016

1. BEPS: news (00:39)

1.1  Country-by-Country Reporting: U.S. (00:52)

  • For information: Gretchen Sierra (Washington, D.C.)
  • For a copy of the draft regulations, click here

1.2  Country-by-Country Reporting: other countries (03:48)

1.3  Australia (04:24)

  • For information: David Watkins (Sydney)
  • For a copy of the MAAL guidance, click here, CbC guidance, click here and our Tax Alert on the transparency report, click here

1.4  UK: Hybrid mismatch arrangements (05:22)

  • For information: Bill Dodwell (London)
  • For a copy of the examples regarding UK anti-hybrid mismatch rules, click here

1.5  Actions 8-10: start date (05:54)


2. BEPS: Likely impact on business models (07:02)

  • This week: PE aspects of toll manufacturing

2.1  Example 1: Toll manufacturing, with no additional factors (07:37)

2.2  Example 2: Toll manufacturing, with several additional factors (16:22)

2.3  Example 2: First additional factor (17:38)

2.4  Example 2: Second additional factor (23:14)

2.5  Example 2: Third additional factor (24:51)

2.6  Example 2: Summary of conclusions (27:33)


3. Cases (28:49)

3.1  Australia: Tech Mahindra (28:57)

3.2  Indian cases: Excessive AMP expenditure (35:42)

  • For information: Anis Chakravarty (Mumbai)
  • For a copy of the Whirlpool AMP case, click here, the Honda case, click here, the B&L case, click here, the Maruti case, click here


4. Asia Pacific (38:17)

4.1  India: POEM (38:26)

  • For information: N.C. Hegde (Mumbai)
  • For a copy of the POEM draft guidance, click here

4.2  China (42:21)

  • For information: Vicky Wang (Shanghai) and Ye Hong (Shanghai)
  • For a copy of the 2014 APA report, click here, and our Tax Alert on this topic, click here

4.3  In brief (45:33)

  • Australia, China, Hong Kong, India, Malaysia, New Zealand, Pakistan, Philippines, Singapore, Sri Lanka, Taiwan, Thailand


5. Europe (46:08)

  • Austria, Belarus, Cyprus, ECJ, EU, Italy, Poland, Russia, Switzerland, Turkey


6. Africa (46:43)

  • Ghana, Madagascar, South Africa


7. Middle East & Central Asia (47:02)

  • Israel, Kazakhstan, Oman, Saudi Arabia


8. Americas (47:21)

  • Argentina, Brazil, Colombia, Mexico, Nicaragua, Panama, Peru, U.S.
  • For a copy of our Tax Alert regarding foreign exchange control restrictions (Argentina), click here
  • For a copy of our Tax Alerts regarding ICMS tax base on software reduced and Netherlands holding company regime re-included on grey list (Brazil), click here and here
  • For a copy of the two NYSBA reports, click here and here


9. Treaties (47:53)

9.1  Japan / Germany: LOB article (48:01)

9.2  Treaty developments (50:30)

  • For a copy of the English translation of the April 2015 protocol to the China / Hong Kong double tax arrangement, click here

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