Events

Dbriefs Bytes Central

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

Our current Dbriefs Bytes is 23 June, and our next Dbriefs Bytes will be broadcast on 7 July.

Dbriefs Bytes: 23 June 2017

23 June 2017

1. 1.    MLI: treaty impact analysis (00:39)

1.1  Introduction (00:47)

1.2  Intra-Americas treaties: analysis (03:18)

1.3  Intra-Americas treaties: summary (09:15)

1.4  Inter-Regional treaties: analysis (10:45)

1.5  Inter-Regional treaties: summary (26:55)

1.6  Comments in regard to Article 12 (28:10)


2. BEPS: Discussion drafts (31:13)

  • To obtain a copy of the OECD's discussion draft on the attribution of profits to PEs, click here, and discussion draft on profit splits, click here


3. Cases (33:33)

3.1  South Africa: Pienaar Brothers (Pty) Ltd (33:53)

3.2  Israel: Gteko (43:20)


4. Asia Pacific (47:50)

  • Australia, Cambodia, India, Singapore, Taiwan
  • For a copy of
    • Our Tax Alert regarding Australia's delay on the imposition of GST for low-value goods importation, click here
    • India's notification regarding secondary adjustments, click here
    • India's draft notification in regard to the "place of effective management" (POEM) test of corporate residence, click here
    • Our Tax Alert on the Indian case regarding outbound payments for the sharing of a "standard operating procedure", click here
    • India's release on 2 month relaxation of GST return filing rules, click here
    • India's new transfer pricing safe harbor regime, click here
    • Taiwan draft CFC rules (in Chinese), click here

 

5. Europe (57:05)

  • EU, Sweden, Switzerland
  • For a copy of European Commission's documents regarding proposed new transparency rules for intermediaries
    • Proposed directive on transparency rules for intermediaries, click here
    • Annex to proposed directive on transparency rules for intermediaries, click here
    • Press release, click here
    • Q&A, click here

 

6. Africa (59:35)

  • Rwanda, Tanzania, Uganda

 

7. Treaties & Related Topics (1:00:54)

7.1  Treaties

  • Belarus / Spain, China / Sweden, Kyrgyzstan / UK

7.2  UN

  • To obtain a copy of the UN report, click here

To avoid buffering when watching the video online, you can download the video by right clicking the link below and choose "Save target as" to save the video to your computer.

Download video

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

Archives

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

Click the links below to access. You can also choose to download the video by right clicking the "Download video" link on each individual page and choose "Save target as" to save the video to your computer. 

- 16 June 2017
- 9 June 2017
- 2 June 2017
- 26 May 2017
- 19 May 2017
12 May 2017
- 5 May 2017
- 21 April 2017

You can also find all the archived videos on iTunes / RSS / YouTube

How to view / subscribe Dbriefs Bytes

You can view or subscribe Dbriefs Bytes by the following channels:

Visit our website via www.deloitte.com/ap/dbriefs/bytes

The latest video will be posted to our website weekly. Check with us every Friday.

Subscribe via iTunes / RSS feeds / YouTube channel

You can view Dbriefs Bytes on your mobile devices including iPhone, iPad, and Android. You can download the videos through iTunes or subscribe via RSS feeds or our YouTube channel. Simply click the following links to search the videos available online.

Subscribe via iTunes | Subscribe via RSS | Subscribe via YouTube

Updating your Dbriefs profile

If you want to join our subscription list, you can update your Dbriefs profile by checking the "Dbriefs Bytes" box under "My selection".

 

CPE/CPD information

Please note that CPE/CPD credit is NOT provided for watching Dbriefs Bytes. Please refer to our CPE/CPD information page for more details.

Contact us

For general enquiry and comments on Dbriefs Bytes, please send an email to dbriefsbytes@deloitte.com.

Disclaimer Note

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.

Please note that the comments made in this presentation, to some extent, are based on material obtained from sources outside Deloitte.

This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the ″Deloitte network″) is, by means of this video, rendering professional advice or services.

No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this video.