Dbriefs Bytes show

Dbriefs Bytes

Summary: Dbriefs Bytes brings you a weekly summary of the significant international tax developments impacting multinationals. 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 communication, 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 communication.

Podcasts:

 9 February 2018 | File Type: video/mp4 | Duration: Unknown

1. US tax reform (00:36) 2. 2017 Edition of OECD Model Treaty and Commentary: Art. 5(4) (03:22) 2.1 Introduction (03:30) 2.2 "Preparatory or auxiliary character": a required condition for all subparagraphs? (05:48) 2.3 "Preparatory or auxiliary character": meaning (11:16) 2.4 Subparagraphs (a) & (b) (14:17) 2.5 Subparagraph (e) (17:19) 3. Cases (19:48) 3.1 Netherlands: dual residence tie-breaker (20:04) • For a copy of the Dutch Supreme Court decision in the dual residence tie-breaker case (in Dutch), visit www.deloitte.com/ap/dbriefs/bytescentral 3.2 Australia: RCF case (30:35) • For a copy of the Federal Court of Australia's decision in the RCF case, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Asia Pacific (46:48) • Australia, China, Korea • For a copy of – Australia's draft guidelines on the operation of the diverted profits tax – Australia's consultation documents on draft legislation to give the force of law to the MLI • International Tax Agreements Amendment (Multilateral Convention) Bill 2018 – Exposure draft – Explanatory memorandum – China's Bulletin 9 on "beneficial ownership" (in Chinese) – Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (49:14) • Belarus, EU, Germany, Ireland, Norway • For a copy of – Our Tax Alert in regard to EU and Norway signing the VAT cooperation agreement – Documents from the European Commission's VAT Expert Group meeting • General provisions: working document • Non-Union scheme: working document • Union scheme: working document • Draft paper on meaning of "financial, economic and organizational links" in connection with VAT groups • Draft paper on possible VAT implications of transfer pricing – Our Tax Alert on the German case in regard to the definition of the "direct shareholding" requirement under the EU parent-subsidiary directive and its implementation into German tax law – Our Tax Alert regarding the tax policies of Germany's new government coalition – Ireland's guidance regarding capital allowances for intangible assets and related interest deductions – Norway's guidance on MAP procedures – Visit www.deloitte.com/ap/dbriefs/bytescentral 6. BEPS (52:16) 6.1 Updated guidance on implementation of CbC Reporting (52:30) • For a copy of OECD's updated CbC guidance and compilation of approaches adopted by jurisdictions, visit www.deloitte.com/ap/dbriefs/bytescentral 6.2 Updated conclusions on preferential tax regimes (53:45) • For a copy of updated table of regime results, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (54:18) • Barbados/Cyprus, Ghana/Ireland

 2 February 2018 | File Type: video/mp4 | Duration: Unknown

1. US tax reform: FDII & global trade agreements (00:37) 1.1 Agreement on Subsidies and Countervailing Measures (ASCM): prohibited subsidies (01:04) 1.2 Déjà vu? (07:44) 1.3 FDII: a prohibited subsidy under ASCM? (11:50) 1.4 Other trade agreements (16:42) 2. US tax reform: other international tax issues (19:09) 3. Asia Pacific (22:13) • TPP, India, Philippines, Thailand, Vietnam • For a copy of – Our two presentations regarding India's 2018 Budget – Our Tax Alert regarding Vietnam's substantive review of customs rules and procedures – Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (28:39) • EU, Greece, Norway, Turkey • For a copy of – EU Regulatory Scrutiny Board's opinion regarding the European Commission's proposals for VAT Reforms – European Commission's notice concerning Brexit – Greece's Legal Council of State opinion regarding special solidarity contributions and Article 2(4) of the OECD model treaty (in Greek) – Norway's Bogarting Court of Appeal decision in transfer pricing case (in Norwegian) – Turkey's guidance in regard to the imposition of VAT on inbound B2C digital services provided by non-residents (in Turkish) – Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Treaties (33:32) • Austria/Israel, Belgium/Russia, Colombia/Italy, Italy/Panama

 26 January 2018 | File Type: video/mp4 | Duration: Unknown

1. US tax reform: FDII & BEPS Action 5 (00:40) 1.1 Introduction (00:48) 1.2 BEPS Action 5: nexus approach for IP regimes (02:57) 1.3 BEPS Action 5: what is an "IP regime"? (07:12) 1.4 BEPS Action 5: non-IP regimes (11:53) 1.5 Bifurcation? (19:29) 1.6 Conclusions (21:58) 2. ICAP (23:44) • For a copy of the OECD's "International Compliance Assurance Programme Pilot Handbook", visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (24:53) • Australia, India • For a copy of – Australia’s 3 items of guidance on the attribution of equity to foreign branches of Australian banks, expenses incurred in closing a petroleum project, and capital gains withholding in regard to certain Australian real estate transactions undertaken by non-residents – India’s case regarding PE status under the India/Belgium treaty – India’s decision in the Vodafone case (transfer pricing) – Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (29:46) • Cyprus, ECJ, EU, Finland, Greece, Poland, Romania, Sweden • For a copy of – Cyprus's guidance in regard to the claiming of VAT input tax credits by a holding company which exercises "active management" in regard to its subsidiaries (in Greek) – ECJ's decision in a VAT case concerning a single supply with two distinct elements – European Commission’s status report on the implementation of the Union Customs Code – Our Tax Alert regarding Finland's proposed amendments to the rules for interest deductions – European Commission's report on VAT split payment systems – Sweden's Administrative Court of Appeal decision in transfer pricing case (in Swedish) – Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Americas (36:16) • Peru, US • For a copy of US's Notice 2018-13 regarding transition tax and US Tax Court decision in section 956 case, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (38:53) • Azerbaijan/Denmark, Azerbaijan/Israel, Italy/Jamaica, UK/Uzbekistan • MLI signatories: Barbados, Côte d'Ivoire, Jamaica, Malaysia, Panama, Tunisia • MLI ratification: Poland

 19 January 2018 | File Type: video/mp4 | Duration: Unknown

1. US tax reform: global impact (00:44) 1.1 Impact on "hub jurisdictions" (01:05) 1.2 Impact on high tax countries (10:46) 1.3 Impact on foreign country CFC rules (13:35) 1.4 Impact of BEAT (15:05) 2. 2017 Edition of OECD Model Treaty and Commentary: Art. 5(2) & (3) (16:50) 2.1 Introduction (16:58) 2.2 Art. 5(2): status of Art. 5(2) and relationship with Art. 5(1) (17:40) 2.3 Art. 5(2): Observations/Positions on the Commentary (19:21) 2.4 Art. 5(3): fragmentation (20:01) 2.5 Art. 5(3): subcontractors and relationship with Art. 5 (1) (21:47) 2.6 Art. 5(3): measuring time (24:58) 2.7 Art. 5(3): partnerships (27:37) 2.8 Art. 5(3): Observations/Positions on the Commentary (29:48) 3. Asia Pacific (30:52) • China, India, Korea, Malaysia, New Zealand • For a copy of – China's Bulletin 1 of 2018 in regard to consumption tax on various refined oil products and the accompanying interpretation notice (in Chinese) – China's Bulletin 3 of 2018 regarding further guidance on the deferral of dividend withholding tax on certain dividends reinvested in China (in Chinese) – India's government announcement regarding amendments to its policy concerning foreign direct investments (FDI) – Korea's announcement regarding revisions to 17 tax enforcement decrees – Malaysia's MAP guidelines – New Zealand's High Court decision in Chatfield case – Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (40:03) • Belarus, EGC, EU, Switzerland, UK • For a copy of – EGC's decision in EDF State Aid case (in French) and EGC's summary (in English) – European Commission's announcement regarding its launch of an in-depth State Aid investigation into a special tax regime in Poland for shipyards – European Commission's proposal which would permit Member States greater flexibility in regard to the setting and application of their lower VAT rates – European Commission's proposal in regard to the special VAT scheme for small and medium-sized enterprises (SMEs) – Switzerland's Circular 13 on the tax treatment of securities lending, borrowing and repo transactions (in German) – Our Tax Alert regarding Switzerland's update on the timeline for the implementation of Corporate Tax Reform 17 – UK's guidance in regard to Serial Tax Avoidance Regime and the disclosure of tax avoidance schemes (DOTAS) – Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Americas (45:46) • Ecuador, US • For a copy of US Notice 2018-05 in regard to withholding tax on substitute dividend payments, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (47:36) • Cambodia / Thailand, Czech Republic / Korea, Iceland / Japan, Ireland / Kazakhstan, Qatar / Spain

 12 January 2018 | File Type: video/mp4 | Duration: Unknown

1. US tax reform (00:44) 1.1 What's in a name? (01:02) 1.2 Territorial system vs. full inclusion system (with foreign tax credits) (02:37) 1.3 GILTI: impact of foreign tax credits (06:51) 1.4 GILTI: impact of limited taxable income (09:45) 1.5 FDII (10:49) 1.6 BEAT (11:57) 1.7 Documents (15:14) • To obtain a copy of – Notice 2018-07 – Notice 2018-08 – Slide deck from US Dbriefs webcast – Visit www.deloitte.com/ap/dbriefs/bytescentral 2. Digital Taxation (16:17) 2.1 Taiwan (16:35) 2.2 Italy (21:26) 2.3 Slovakia (22:10) • For a copy of – Taiwan's ruling regarding new rules on Taiwan-source income derived by non-resident suppliers (in Chinese) and our Tax Alert on the topic, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (23:10) • Australia, China, Hong Kong, Philippines, Thailand • For a copy of – Australia's government statement regarding deferral of the simplification of TOFA rules (taxation of financial arrangements) – China's Circular 88 (in Chinese) – China's Circular 84 (in Chinese) – Hong Kong's proposed legislation and related government statements regarding the introduction a BEPS-compliant transfer pricing regime – Philippines government announcement regarding the introduction of proposed legislation to significantly change the corporate income tax system – Our Tax Alert on Thailand's proposed legislation to introduce a formal transfer pricing regime – Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (31:21) • Belgium, Denmark, ECJ, EU, France, Ireland, Italy, Netherlands, Russia, Serbia • For a copy of – Denmark's ruling in regard to the characterisation, for Danish tax purposes, of an Irish Common Contractual Fund (a CCF) (in Danish) – European Court of Justice's decision in Deister and Juhler case – European Court of Justice's decision in Hamamatsu Photonics Deutschland case – EU's three directives dealing with the reform of the VAT rules on e-commerce • 2017/2455 • 2017/2459 • 2017/2454 – European Commission's draft directive to make permanent the minimum 15% standard VAT rate – Our Tax Alert regarding France's second amended finance bill for 2017 and finance bill for 2018 – Ireland's guidance in regard to the definition of trade – Our Tax Alert regarding Italy's budget law for 2018 – Dutch Supreme court decision regarding fiscal unity between Dutch subsidiaries of Israeli parent company (in Dutch) – Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (42:45) • South Africa • For a copy of South Africa's draft guidance in regard to section 23I, which denies deductions in regard to certain "tainted" intellectual property, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Middle East & Central Asia (43:46) • Gulf Cooperation Council countries, Uzbekistan 7. Americas (46:14) • Argentina, Brazil, Mexico • For a copy of – Our Tax Alerts on the developments in Brazil with regard to the tax treatment of software transactions • Remittances made for right to distribute software deemed to be royalties • State of Sao Paulo issues new rules on levy of state VAT on software – Our Tax Alert regarding Mexico's Special Economic Zones – Visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (49:07) • Armenia / Germany, Cambodia / Singapore, Chad / Turkey, Cyprus / Saudi Arabia, Germany / Turkmenistan, Ghana / Netherlands, Hong Kong / Pakistan, Singapore / Sri Lanka

 22 December 2017 | File Type: video/mp4 | Duration: Unknown

1. US tax reform (00:39) 1.1 Corporate income tax rate, domestic dividends, and alternative minimum tax (AMT) (06:16) 1.2 Interest and net operating loss (NOL) deductions (02:38) 1.3 Full expensing of qualified property (05:58) 1.4 100% deduction for foreign dividends: "participation exemption" (06:58) 1.5 Deemed repatriation (09:08) 1.6 Intangible income: Global intangible low-taxed income (GILTI) (10:44) 1.7 Intangible income: Foreign-derived intangible income (FDII) (16:39) 1.8 Base erosion and anti-abuse tax (BEAT) (21:52) 1.9 Interest and royalties: outbound hybrid payments (26:13) 1.10 Alignment with BEPS Project (27:05) 1.11 Reading materials (29:27) • To obtain a copy of the Tax Cuts and Jobs Act and conference report, as well as our Tax Alerts on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral 2. OECD (29:54) • For a copy of Second batch of stage 1 peer review reports regarding BEPS Action 14 minimum standards concerning MAP, and 4 "best practices" reports, and Online 2017 condensed version of OECD Model Treaty and Commentary, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (31:50) • Australia, India, Japan, Malaysia • For a copy of – Australia’s guidance in regard to the diverted profits tax, and our Tax Alert on this topic – Final version of Australia’s risk assessment approach for cross-border related party debt funding, and our Tax Alert on this topic – India’s GST Council statement regarding implementation of a nationwide e-way bill system for inter-state movement of goods – Our Tax Alert regarding Japan’s 2018 tax reform proposals – Malaysia’s explanatory note in regard to recent changes concerning withholding tax on services performed outside of Malaysia – Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (40:02) • Denmark, ECJ, EU, Luxembourg, UK • For a copy of – Denmark's court decision in regard to Art. 5 (in Danish) – European Court of Justice's decision in Avon Cosmetics case – European Commission's announcement on its State Aid investigation in regard to two Netherlands private rulings given to a Dutch company within the IKEA group – Luxembourg's guidance on certificate of tax residence for investment funds (in French) and our Tax Alert on this topic – UK Upper Tribunal decision in English Holdings (BVI) Ltd case – Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (47:03) • Ghana, South Africa • For a copy of South Africa’s new draft carbon tax bill and explanatory memorandum, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (48:11) • Croatia / Kosovo, France / Portugal, Qatar / Spain, Switzerland / UK, MLI : Jersey

 15 December 2017 | File Type: video/mp4 | Duration: Unknown

1. BEPS (00:44) • For a copy of – OECD's updated CbC guidance – OECD's 2016 MAP statistics – Our Tax Alert regarding Italy's proposal for an equalization tax, on internet advertisements – Public comments received in regard to the draft toolkit on the taxation of offshore indirect transfers – OECD's first peer review report on the spontaneous exchange of tax rulings under BEPS Action 5 – OECD's discussion draft in regard to: "mandatory disclosure rules addressing CRS avoidance arrangements and offshore structures" – Visit www.deloitte.com/ap/dbriefs/bytescentral 2. 2017 Update to OECD Model Treaty and Commentary: Article 5(1) (06:08) 2.1 Introduction (06:16) 2.2 VAT / GST registration (10:59) 2.3 "At the disposal" condition: principles (12:46) 2.4 Home office (17:18) 2.5 "Time" condition (20:06) 2.6 Seconded employees (25:09) 2.7 Subcontractors (30:36) 2.8 Collaborations: joint ventures and partnerships (32:56) 2.9 Goods stored at another party's premises (36:59) 2.10 Observations / Positions on the Commentary (41:04) • To obtain a copy of the 2017 Update to the OECD Model Treaty and Commentary, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (45:39) • Cambodia, India, Korea, New Zealand, Thailand, Vietnam • For a copy of - Our Tax Alert on Cambodia's new tax rules in regard to the exploitation of petroleum and mineral resources - India's press release on change of policy in regard to bilateral APAs and MAP cases concerning transfer pricing - New Zealand's bill and explanatory commentary regarding BEPS issues, and our Tax Alert on this topic • Bill • Explanatory commentary • Tax Alert - Our Tax Alert regarding Vietnam's proposals to impose VAT and corporate income tax on inbound digital services - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (51:35) • Denmark, ECJ, EU, Ireland, UK • For a copy of – Denmark's redacted private ruling in regard to the status (transparent or non-transparent), for Danish corporate income tax purposes, of US LLCs (in Danish) – European Court of Justice decision regarding Finnish tax treatment of gain on transfer of PE – European Court of Justice decision regarding provision of bad debt relief under Italy's VAT law – ECOFIN's document regarding the EU's black list of non-cooperative jurisdictions for tax purposes – European Commission's proposal to help combat VAT fraud, by increasing administrative cooperation within the EU – European Commission's announcement regarding ECOFIN's agreement on new VAT rules for e-commerce – European Commission's "Code of Conduct on Withholding Tax" – Ireland's guidance regarding MFN clause activation in tax treaty with Chile – UK's consultation document regarding proposed royalty withholding tax – UK Court of Appeal's decision in regard to a case concerning VAT exemption for a banking business – Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Americas (1:01:59) • Argentina, Brazil, Peru, US • For a copy of - Our Tax Alert on Peru's announcement regarding the triggering of the MFN clause under the Peru / Mexico treaty - EU finance ministers' letter to US Treasury Secretary Mnuchin, expressing concerns over various aspects of the House and Senate bills - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (1:05:10) • Barbados / Mauritius, Belarus / Hong Kong, Bulgaria / Saudi Arabia, Brunei / Qatar, Czech Republic / Taiwan, Ethiopia / Korea, Ethiopia / Singapore, Georgia / Moldova, Hong Kong / Latvia, Hong Kong / Pakistan, Jordan / Tajikistan, Kosovo / Luxembourg, Liechtenstein / Monaco, Netherlands / Uzbekistan, Switzerland / UK

 24 November 2017 | File Type: video/mp4 | Duration: Unknown

1. Digital Taxation (00:39) 1.1 UK position paper (00:56) • For a copy of the position paper, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 Unilateral action (11:28) 2. Cases (12:25) 3. EU State Aid (22:31) 3.1 Introduction (22:40) 3.2 Group financing exemption under the UK's CFC rules (24:37) • For a copy of the European Commission's letter regarding its decision to start a full investigation of the group financing exemption under the UK's CFC rules, visit www.deloitte.com/ap/dbriefs/bytescentral 3.3 Germany's government report (36:53) • For a copy of thegovernment document on the European Commission's recent State Aid enforcement actions and their effects on Member State competence in tax policy (in German), visit www.deloitte.com/ap/dbriefs/bytescentral 4. OECD (38:18) • For a copy of the second round of peer reviews on the exchange of information on request and 2017 Implementation Report on the automatic exchange of information, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Asia Pacific (39:34) • Australia, China, India, Singapore • For a copy of - Australia's draft legislation relating to hybrid mismatches - China's Bulletin 40 (in Chinese) - India's government order regarding the establishment of a task force to overhaul the country's direct tax system - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (41:40) • ECJ, France, UK • For a copy of - European Court of Justice's decision in Cussens's case: direct application, to Irish VAT, of the EU anti-avoidance principle concerning the abuse of rights - Our Tax Alert regarding France's second amended finance bill for 2017 - Our Tax Alert regarding the UK's Autumn Budget 2017 - Visit www.deloitte.com/ap/dbriefs/bytescentral 7. Americas (43:43) • Chile, US

 17 November 2017 | File Type: video/mp4 | Duration: Unknown

1. US tax reform (00:39) 2. Asia Pacific (02:35) • Australia, China, India, New Zealand, Sri Lanka, Taiwan • For a copy of - Australia's discussion paper regarding the impact of US tax reform on Australia's economy - Australian Productivity Commission report, "Collection Models for GST on Low Value Imported Goods" and our Tax Alert on this topic - China's Circular 79 (in Chinese) - India's tribunal decision on the validity of income tax computation standards (ICDS) - India GST Council's recommendations regarding changes to the GST rate structure - Our Tax Alert regarding changes to New Zealand's GST law to impose GST on low value imported goods - Our Tax Alert on Sri Lanka's 2018 Budget - Taiwan's guidance on foreign exchange conversions for foreign suppliers who are subject to VAT on inbound digital supplies - Visit www.deloitte.com/ap/dbriefs/bytescentral 3. Europe (14:19) • Denmark, ECJ, EU, France, Sweden, UK • For a copy of - Denmark's two redacted private rulings (in Danish), • Danish company which plans to move both its incorporation and its place of effective management to another country (in Danish) • Characterization, for Danish tax purposes, of an "authorized contractual scheme" (ACS) under UK law (in Danish) - European Court of Justice's decision regarding the two joined German VAT cases - European Commission's document regarding its decision to start a full investigation of the group financing exemption under the UK's CFC rules - Our Tax Alert regarding the French parliament's approval of the recently proposed one-off surtax on large companies - Sweden's guidance regarding CbC reporting (in Swedish) - Transcript of recent UK House of Commons Public Accounts Committee hearing - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Middle East & Central Asia (18:30) • Saudi Arabia • For a copy of Saudi Arabia's guidance on VAT zero-rating and VAT exemption for various supplies, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Americas (18:59) • Argentina, Brazil, US • For a copy of US Court of Appeals for Ninth Circuit decision regarding the treatment of financial instruments: debt vs. equity, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (20:56) • Colombia / UAE, Kuwait / Lithuania 7. Thanksgiving (21:17)

 10 November 2017 | File Type: video/mp4 | Duration: Unknown

1. Transfer pricing: profit splits (00:44) 1.1 Introduction (00:52) 1.2 Unrelated parties (02:45) 1.3 Risk (06:16) 1.4 Profits to be split (08:49) 1.5 Profit-splitting factors (10:16) 1.6 Transactional profit / loss split method? (12:08) • To access the videos of this public consultation meeting, visit www.deloitte.com/ap/dbriefs/bytescentral • To access Dbriefs Bytes: 14 July 2017, visit www.deloitte.com/ap/dbriefs/bytescentral 2. Transfer pricing: attribution of profits to PE (12:50) 2.1 Introduction (12:58) 2.2 Examples (14:26) 2.3 Relationship between Article 7 and Article 9 (17:01) • To access the videos of this public consultation meeting, visit www.deloitte.com/ap/dbriefs/bytescentral • To access Dbriefs Bytes: 7 July 2017, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Transfer pricing country profiles (27:14) • To access the OECD's transfer pricing country profiles, visit www.deloitte.com/ap/dbriefs/bytescentral 4. US Tax Reform (28:35) • For a copy of our Tax Alert regarding amendments to the proposed 20% excise tax on certain outbound payment and the Senate Finance Committee's document, "Description of the Chairman's Mark of the Tax Cuts and Jobs Act", visit www.deloitte.com/ap/dbriefs/bytescentral 5. Asia Pacific (31:37) • India, Singapore • For a copy of - India's final rules in regard to CbC reporting and the transfer pricing master file - India's guidance in regard to the indirect share transfer provision, section 9(1)(i) - Singapore's updated guidance in regard to an important aspect of the GST zero-rating of international services - Singapore's draft Carbon Pricing Bill - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (34:31) • EU, France, Germany, Lithuania, Switzerland • For a copy of - Our Tax Alert regarding France's proposal for a major one-off corporate income tax increase, for large companies - Germany's final guidance (in German) on situations in which outbound payments for software, cloud and database use would cause a withholding tax liability under domestic law - Our Tax Alert on implementation of the cantonal tax reform project in the Swiss canton of Vaud - Visit www.deloitte.com/ap/dbriefs/bytescentral 7. Middle East & Central Asia (38:44) • GCC countries, UAE • For a copy of UAE's draft VAT regulations, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (39:43) • Belgium / Macedonia, Rwanda / UAE

 3 November 2017 | File Type: video/mp4 | Duration: Unknown

1. BEPS (00:43) 1.1 Digital taxation (00:56) • To access the videos of the OECD public consultation meeting on digital taxation • To access the European Commission's online survey on digital taxation • To obtain a copy of the IOTA report, "Disruptive Business Models – Challenges and Opportunities for Tax Administrations" - Visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 OECD public consultation on transfer pricing topics (05:22) • To access information regarding the OECD public consultation on transfer pricing topics, visit www.deloitte.com/ap/dbriefs/bytescentral 2. US Tax Reform (05:53) • To obtain a copy of the US tax reform bill and for section-by-section summary, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (13:56) • China, Hong Kong, Japan, Malaysia, New Zealand, Philippines • For a copy of - Our Tax Alert regarding China's Bulletin 37 - Hong Kong's guidance regarding the new aircraft leasing tax incentive - Our Tax Alert regarding Malaysia's 2018 Budget - Our Tax Alert regarding New Zealand's draft guidance on the tax treatment of group insurance policies - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (19:50) • Belgium, European Court of Justice, Germany, Netherlands, UK • For a copy of - European Court of Justice decision in Argenta Spaarbank case - Our Tax Alert regarding the German Federal Tax Court decision on capital gains - Netherlands: transfer pricing business restructuring decision (in Dutch) - Our Tax Alert regarding Dutch tax treatment of interest expense deductions / currency losses in context of fiscal unity - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (35:44) • Morocco, Tunisia 6. Middle East & Central Asia (38:07) • Lebanon 7. Americas (39:22) • Argentina, Brazil 8. Treaties (41:26) • Finland / Germany, Norway / Zambia, Jersey / UAE, Turkey / Uzbekistan, Kuwait / Kyrgyzstan

 27 October 2017 | File Type: video/mp4 | Duration: Unknown

1. BEPS (00:45) 1.1 Digital (00:58) • To obtain a copy of the comments received regarding the OECD's public consultation on the tax challenges of digitalization, visit www.deloitte.com/ap/dbriefs/bytescentral • To access information regarding the OECD's public consultation meeting on the tax challenges of digitalisation, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 Collection of VAT on inbound digital supplies (03:29) • To obtain a copy of the OECD's report, "Mechanisms for the Effective Collection of VAT/GST Where the Supplier Is Not Located in the Jurisdiction of Taxation", visit www.deloitte.com/ap/dbriefs/bytescentral 2. Asia Pacific (09:13) • India, Malaysia • For a copy of - India's Supreme Court decision regarding PE definition in the India / US treaty - India's guidance regarding the "place of effective management" (POEM) rule for corporate tax residency - Malaysia's exemption notice for offshore services - Visit www.deloitte.com/ap/dbriefs/bytescentral 3. Europe (12:35) • Denmark, ECJ, EU, France, Poland, Romania, Switzerland, UK • For a copy of - European Court of Justice case on customs value of "defective" goods • SC Paper Consult decision • Istanbul Lojistik decision - European Commission's press release regarding its in-depth State Aid investigation into one aspect of the UK's CFC rules - UK's guidance regarding penalties for enablers of abusive tax avoidance schemes - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Middle East & Central Asia (27:35) • Saudi Arabia 5. Americas (29:06) • Brazil, Canada, Ecuador, US • For a copy of Canada's Federal Court of Appeal decision in Univar case, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (32:08) • Barbados / Italy, Cyprus / Ethiopia, Cyprus / Mauritius, Latvia / Vietnam, Malta / Ukraine, MLI ratification: Isle of Man 7. UN Committee (32:34)

 20 October 2017 | File Type: video/mp4 | Duration: Unknown

1. BEPS (00:45) 1.1 Action 5: Harmful Tax Practices Report (00:58) • To obtain a copy of the OECD's report, "Harmful Tax Practices - 2017 Progress Report on Preferential Regimes", visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 OECD Tax Talks Webcast (09:40) • To watch a recording of OECD's recent Tax Talks webcast or access the slide deck from that webcast, visit www.deloitte.com/ap/dbriefs/bytescentral 1.3 Public consultation on transfer pricing matters (12:13) • To obtain a copy of the two agendas for the public consultation meetings on transfer pricing matters - Draft agenda for public consultation on Revised Guidance on Profit Splits - Draft agenda for public consultation on Attribution of Profits to Permanent Establishments - Visit www.deloitte.com/ap/dbriefs/bytescentral 2. UN Committee of Experts (12:50) 3. Asia Pacific (14:19) • Australia, New Zealand, Singapore • For a copy of - Australia's draft ruling on long-term construction projects - Singapore's guidance on the interpretation and application of Singapore's double tax treaties, including MAP - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (20:30) • ECJ, Finland, Germany, Luxembourg, Norway, Portugal, Turkey • For a copy of European Court of Justice case on customs value of "defective" goods, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Middle East & Central Asia (29:41) • Lebanon, UAE 6. Americas (31:24) • Colombia 7. Treaties (32:41) • Croatia / Kazakhstan, Indonesia / Laos, Italy / Romania, Maldives / UAE, Romania / Spain

 13 October 2017 | File Type: video/mp4 | Duration: Unknown

1. BEPS (00:49) 1.1 Digital (01:03) 1.2 International Compliance Assurance Program (ICAP) (04:10) • To obtain a copy of the ICAP information brochure, visit www.deloitte.com/ap/dbriefs/bytescentral 1.3 Handbooks on CbC Reporting (05:20) • To obtain a copy of the Handbook on Effective Implementation, visit www.deloitte.com/ap/dbriefs/bytescentral, a copy of the Handbook on Effective Tax Risk Assessment, visit www.deloitte.com/ap/dbriefs/bytescentral 1.4 Public comments on PE profit attribution rules and profit splits (11:17) • To obtain a copy of - Comments on the attribution of profits to PE - Comments on the revised guidance on profit splits: Part I - Comments on the revised guidance on profit splits: Part II - Visit www.deloitte.com/ap/dbriefs/bytescentral 2. Denmark: PE ruling (12:14) • To obtain a copy of the ruling (in Danish), visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (20:22) • Hong Kong, India, Japan, Singapore • For a copy of - India's draft rules in regard to CbC reporting and the transfer pricing master file - Japan's "Q&A" document on the mutual agreement procedure - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (25:51) • EU, France, Ireland, Netherlands • For a copy of - EU • European Commission's various documents regarding comprehensive VAT reform - Study on the VAT Gap for 2015 - Press release - FAQ on VAT - Plan for VAT One-Stop Shop • Proposal • Announcement • Q&A • Tax Dispute Resolution Directive - France • Tax Alert on the French Constitutional Court ruling finding the 3% surtax on dividends unconstitutional - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (33:40) • African Tax Administration Forum, Zambia • For a copy of ATAF report: "Toolkit for Transfer Pricing Risk Assessment in the African Mining Industry", visit www.deloitte.com/ap/dbriefs/bytescentral 6. Americas (38:26) • Brazil, Mexico, Uruguay, US, Venezuela • For a copy of - Our Tax Alert regarding the Senate Finance Committee hearing on international tax aspects of US tax reform - US Treasury's report in regard to reducing tax regulatory burdens and our Tax Alert on this topic - Our Tax Alert regarding Notice 2017-57 - US District Court for Western District of Texas decision in Chamber of Commerce case - Visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (46:19) • Armenia / Belarus, Belarus / Ecuador, Botswana / Malta, Costa Rica / UAE, Denmark / Japan, India / Kenya, Iraq / UAE, Morocco / Zambia, Turkey / Ukraine, Ukraine / UK

 29 September 2017 | File Type: video/mp4 | Duration: Unknown

1. Digital (00:46) • To obtain a copy of the OECD's request for public input and outline of draft interim report regarding taxation of the digital economy, visit www.deloitte.com/ap/dbriefs/bytescentral 2. US Tax Reform (06:36) • To obtain a copy of the "Big Six" tax reform framework document and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS Action 14: Peer Reviews (12:28) • To access the 6 BEPS Action 14 peer review reports, visit www.deloitte.com/ap/dbriefs/bytescentral 4. PPT Examples (17:18) 4.1 Introduction (17:25) 4.2 Example E (18:57) 4.3 Example F (25:06) 5. Asia Pacific (29:11) • Australia, India, Korea • For a copy of - Australia's draft guidance in regard to general purpose financial statements and our Tax Alert on this topic - India's draft notification and information regarding voluntary reporting of estimated current income and advance tax liabilities,and our Tax Alert on this topic - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (33:50) • ECJ, France, Poland, Switzerland, Turkey, UK • For a copy of - ECJ's 3 decisions regarding VAT exemption for supply of services by "independent groups of persons", under Article 132(1)(f) of Directive 2006/112 - Our Tax Alert regarding France's Finance Bill 2018 - UK First-Tier Tribunal's decision regarding the interaction between UK domestic tax law and attribution of profits to a PE, under business profits article of the UK / Ireland treaty - Visit www.deloitte.com/ap/dbriefs/bytescentral 7. Africa (39:56) • Tunisia 8. Middle East & Central Asia (33:48) • Kazakhstan 9. Treaties (40:55) • Andorra / Malta, Belarus / UK, China / Kenya, Canada / EU (CETA)

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