Dbriefs Bytes Central

9 October 2015

Dbriefs Bytes brings you a weekly summary of the significant international tax developments impacting Asia Pacific. This video is broadcast every Friday afternoon. Stay tuned!  Dbriefs Bytes is presented by Steve Towers, Asia Pacific Leader - International Tax

9 October 2015

  • Action 1: Tax aspects of the digital economy (00:53)
  • Action 2: Hybrid mismatch arrangements (04:11)

    –  Part 1 (04:53)

    –  Hybrid financial instruments (06:16)

    –  Dual inclusion income (09:31)

    –  Payments (11:37)

    –  Withholding tax (12:45)

    –  Part 2 (13:17)

  • Action 3: Strengthen CFC rules (14:20)
  • Action 4: Limitation of deductions for interest expenses and other financial payments (16:45)

    –  Topic 2: Fixed ratio rule (18:55)

    –  Topic 3: Group ratio rule (21:26)

    –  Topic 5: Targeted rules (23:42)

    –  Implementation (25:05)

  • Action 5: Counter harmful tax practices more effectively, taking into account transparency and substance (26:52)

    –  Requiring substantial activity for preferential regimes (27:31)

    –  Improving transparency (33:10)

    –  Ongoing review of preferential regimes (36:04)

    –  Next steps (37:12)

  • Action 6: Prevent treaty abuse (38:06)

    –  PPT (41:03)

    –  Other "finalised" items (43:07)

  • Action 7: Prevent the artificial avoidance of PE status (44:16)
  • Action 8-10: Transfer pricing (50:53)

    –  Amendments to Chapter I, TPG (51:30)

    –  Amendments to Chapter VI, TPG (55:08)

    –  Amendments to Chapters I & VI, TPG: cash box entities (56:42)

    –  Amendments to Chapter VII, TPG (57:48)

    –  Amendments to Chapter VIII, TPG (58:29)

    –  Profit split method: scope of work for preparation of guidance in 2016 (59:08)

  • Action 11: Establish methodologies to collect and analyse data on BEPS (1:00:34)
  • Action 12: Require taxpayers to disclose their aggressive tax planning arrangements (1:01:55)
  • Action 13: Transfer pricing documentation (1:02:39)
  • Action 14: Make dispute resolution mechanisms more effective (1:03:57)
  • Action 15: Development of a multilateral instrument (1:06:39)
  • 2016 issues and implementation (1:07:54)
  • For a copy of the 13 final BEPS reports, click here

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BEPS related material

13 BEPS 2015 final reports
5 October 2015

BEPS reports to be published on 5 October
2 October 2015


The last 8 Dbriefs Bytes videos (with full description) are available below. 

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- 2 October 2015
- 18 September 2015
- 4 September 2015
- 28 August 2015
- 21 August 2015
- 14 August 2015
- 31 July 2015
- 24 July 2015

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