Dbriefs Bytes Central
8 September 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: 8 September 2017
8 September 2017
1. IFA Congress: BEPS & Other Topics (00:42)
2. UN Tax Experts Committee (03:43)
3. CbC reporting (04:55)
3.1 Updated guidance on implementation of CbC Reporting (05:11)
3.2 Guidance on the appropriate use of information in CbC Reports (09:46)
- For a copy of the OECD's updated guidance on implementation of CbC Reporting, click here, and guidance on the appropriate use of information in CbC Reports, click here
4. Denmark: PE rulings (11:43)
4.1 Article 5(1): Sub-contracting of cleaning and maintenance services (12:01)
4.2 Article 5(1) & (4): information collection and marketing activities (18:33)
4.3 Article 5(1): home office (21:06)
5. Asia Pacific (24:22)
- Australia, India, Taiwan
- For a copy of
- Australia's package of documents regarding the Asia Region Funds Passport and the Corporate Collective Investment Vehicle (CCIV)
- Our Tax Alert regarding Taiwan's recent proposed tax changes, click here
6. Europe (29:13)
- Denmark, EU, Italy, Montenegro, Netherlands, Romania, Sweden, Switzerland, UK
- For a copy of
- European Commission's consultation document regarding inefficiencies in the EU capital market, click here
- Italy's protocol regarding implementation rules for the foreign branch exemption regime (in Italian), click here
- Our Tax Alert regarding the Netherlands's VAT reverse charge on B2B supplies of telecommunication services, click here
- Sweden's press release regarding the abolition of its advertising tax on advertising revenue of certain newspapers (in Swedish), click here
- Relevant documents regarding Switzerland's consultation in regard to TP 17, click here and here
- UK First-Tier Tribunal's decision on VAT case regarding the fund management industry, click here
7. Middle East & Central Asia (34:55)
- Israel, Lebanon, GCC countries
- For a copy of UAE's decree law, click here
- To access Saudi Arabia's online VAT registration portal, click here
8. Americas (36:54)
- Brazil, Chile, US
- For a copy of
- Our Tax Alert regarding Brazil's private ruling addressing the reimbursement of remuneration costs paid by a foreign head office or affiliate, click here
- Our Tax Alert regarding Brazil's guidance on withholding tax rates which apply to capital gains derived by non-resident entities on the disposal of Brazilian assets, click here
- WTO decision regarding Brazil's tax incentive programs, click here
- WTO decision regarding tax incentives provided by Washington state, click here
9. Treaties (42:04)
- Cambodia / Thailand, Cameroon / South Africa, Estonia / Japan, Japan / Russia, Jordan / Saudi Arabia, Switzerland / Zambia
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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