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 26 May, and our next Dbriefs Bytes will be broadcast on 2 June.
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Dbriefs Bytes: 26 May 2017
26 May 2017
1. BEPS: Discussion Draft on Hard-to-Value Intangibles (HTVI) (00:41)
1.1 Introduction (00:47)
1.2 Example 1 (04:58)
1.3 Example 2 (09:56)
1.4 Example 3 (15:55)
1.5 Comments (18:25)
- To obtain a copy of the OECD's discussion draft on hard-to-value intangibles, click here
2. PPT Examples (19:02)
2.1 Example C (20:20)
2.2 Example D (28:06)
2.3 Example E (33:37)
3. Asia Pacific (36:46)
- Australia, Hong Kong, India, New Zealand
- For a copy of
4. Europe (41:59)
- EU, Germany, Poland
- For a copy of Germany's draft guidance on outbound payments for software, cloud and database use (in German), click here
5. Americas (45:16)
- For a copy of US's Joint Committee on Taxation report on border adjustment tax (BAT), click here
6. Treaties (47:06)
- Cyprus / San Marino
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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