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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.

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
    • India's schedules of GST rates for goods and services, click here and here
    • Our Tax Alerts on India's schedules of GST rates for goods and services, click here and here
    • New Zealand's case regarding foreign tax credits and the CFC rules, click here


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  • For a copy of Germany's draft guidance on outbound payments for software, cloud and database use (in German), click here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)

  • US
  • 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

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Principal Purpose Test (PPT)

19 May 2017

13 January 2017

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

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- 19 May 2017
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