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:

 28 October 2016 | File Type: video/mp4 | Duration: Unknown

1. EU: corporate tax reform package (00:43) 1.1 CCTB / CCCTB: 2 stages (01:12) 1.2 CCTB: introduction (02:22) 1.3 CCTB: ATAD (08:04) 1.4 CCCTB: introduction (12:42) 1.5 CCCTB: sales factor (16:39) 1.6 CCCTB: assets factor (16:35) 1.7 CCCTB: labour factor (20:38) 1.8 CCCTB: other issues (21:18) 1.9 Hybrid mismatches (22:31) 1.10 Dispute resolution (23:13) 1.11 Conclusion (26:36) • To obtain a copy of the draft directive on the CCTB, visit www.deloitte.com/ap/dbriefs/bytescentral, a copy of the draft directive on the CCCTB, visit www.deloitte.com/ap/dbriefs/bytescentral, a copy of the draft directive to amend the ATAD in regard to hybrid mismatches, visit www.deloitte.com/ap/dbriefs/bytescentral, and a copy of the draft directive on dispute resolution, visit www.deloitte.com/ap/dbriefs/bytescentral 2. UN (27:12) 3. Asia Pacific (28:56) • Hong Kong, India, Malaysia • For a copy of the Hong Kong's BEPS consultation paper, visit www.deloitte.com/ap/dbriefs/bytescentral, and a copy of our Tax Alert on the Malaysian Budget, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (35:16) • Croatia, Finland, Ireland, Norway, Poland • For a copy of our Tax Alert on Ireland's Finance Bill 2016, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Americas (38:36) • Brazil, Colombia 6. Treaties (40:04) • Brunei / Korea, Czech Republic / Pakistan, Equatorial Guinea / UAE, Germany / Jersey, India / New Zealand, Jordan / Saudi Arabia, Latvia / Qatar, Morocco / Côte d’Ivoire, Morocco / Mali, Poland / Taiwan, Saudi Arabia / Algeria, Saudi Arabia / Ethiopia, Saudi Arabia / Tajikistan, Saudi Arabia / Sweden

 21 October 2016 | File Type: video/mp4 | Duration: Unknown

1. U.S.: Section 385 debt / equity regulations (00:41) 1.1 Introduction (01:17) 1.2 Reg. 385-2: doc. rules: 4 requirements (05:18) 1.3 Reg. 385-2: doc. rules: master agreements, etc. (09:14) 1.4 Reg. 385-2: doc. rules: other points (10:47) 1.5 Reg. 385-3: introduction (15:51) 1.6 Reg. 385-3: "general rule" (16:35) 1.7 Reg. 385-3: "funding rule" (18:09) 1.8 Reg. 385-3: "anti-abuse rule" (20:05) 1.9 Reg. 385-3: exceptions (20:52) 1.10 Reg. 385-3: qualified short-term debt instruments (22:43) 1.11 Reg. 385-3: other points (24:14) 1.12 Other comments (24:56) • To obtain a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral and the section 385 debt / equity regulations, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS (26:53) 2.1 Public consultation meeting on transfer pricing matters (27:01) 2.2 Action 14: MAP peer review documents (30:40) 2.3 UN (31:18) • To obtain a copy of the MAP peer review documents, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (31:38) • Australia, China, India, Vietnam - For a copy of Australia's draft legislation to amend the "aggregation" provision in debt / equity characterization rules, visit www.deloitte.com/ap/dbriefs/bytescentral, visit www.deloitte.com/ap/dbriefs/bytescentral, and visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral. For a copy of Australia's draft ruling in regard to the participation exemption for foreign non-portfolio dividend, visit www.deloitte.com/ap/dbriefs/bytescentral - For a copy of our Tax Alert on China's Bulletin 64, visit www.deloitte.com/ap/dbriefs/bytescentral and our unofficial English translation of Bulletin 64, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of our slide deck on Frequently Asked Questions regarding China's Bulletin 42, visit www.deloitte.com/ap/dbriefs/bytescentral and our Tax Alert regarding the relaxation of China's consumption tax on cosmetic products, visit www.deloitte.com/ap/dbriefs/bytescentral - For a copy of India's final rules on the determination of "distributed income" in regard to share buy-backs, visit www.deloitte.com/ap/dbriefs/bytescentral - For a copy our Tax Alert on Vietnam's proposal regarding transfer pricing documentation requirements, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (36:09) • Belgium, Cyprus, EU, Iceland, Ireland, Italy, Poland, Spain - For a copy of our Tax Alert regarding Belgium's 2017 Budget, visit www.deloitte.com/ap/dbriefs/bytescentral, and the European Commission's reasons, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert regarding the EU investigating Gibraltar's tax ruling practices, visit www.deloitte.com/ap/dbriefs/bytescentral. For a copy of a leaked version of the European Commission's CCCTB plan, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Americas (40:30) • Puerto Rico, U.S. - For a copy of Administrative Determination (AD) 16-11(in Spanish), visit www.deloitte.com/ap/dbriefs/bytescentral, and the IRS's announcement regarding U.S. taxpayers with maquiladora operations in Mexico, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (41:32) • Argentina / Chile, Austria / Liechtenstein, Belgium / Japan, Brunei / Kuwait, Cambodia / China, Georgia / Kyrgyzstan, Guernsey / Seychelles, Ireland / Pakistan, Korea / India, Korea / Tajikistan, Morocco / Rwanda, Portugal / Saudi Arabia

 21 October 2016 | File Type: video/mp4 | Duration: Unknown

1. U.S.: Section 385 debt / equity regulations (00:41) 1.1 Introduction (01:17) 1.2 Reg. 385-2: doc. rules: 4 requirements (05:18) 1.3 Reg. 385-2: doc. rules: master agreements, etc. (09:14) 1.4 Reg. 385-2: doc. rules: other points (10:47) 1.5 Reg. 385-3: introduction (15:51) 1.6 Reg. 385-3: "general rule" (16:35) 1.7 Reg. 385-3: "funding rule" (18:09) 1.8 Reg. 385-3: "anti-abuse rule" (20:05) 1.9 Reg. 385-3: exceptions (20:52) 1.10 Reg. 385-3: qualified short-term debt instruments (22:43) 1.11 Reg. 385-3: other points (24:14) 1.12 Other comments (24:56) • To obtain a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral and the section 385 debt / equity regulations, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS (26:53) 2.1 Public consultation meeting on transfer pricing matters (27:01) 2.2 Action 14: MAP peer review documents (30:40) 2.3 UN (31:18) • To obtain a copy of the MAP peer review documents, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (31:38) • Australia, China, India, Vietnam - For a copy of Australia's draft legislation to amend the "aggregation" provision in debt / equity characterization rules, visit www.deloitte.com/ap/dbriefs/bytescentral, visit www.deloitte.com/ap/dbriefs/bytescentral, and visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral. For a copy of Australia's draft ruling in regard to the participation exemption for foreign non-portfolio dividend, visit www.deloitte.com/ap/dbriefs/bytescentral - For a copy of our Tax Alert on China's Bulletin 64, visit www.deloitte.com/ap/dbriefs/bytescentral and our unofficial English translation of Bulletin 64, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of our slide deck on Frequently Asked Questions regarding China's Bulletin 42, visit www.deloitte.com/ap/dbriefs/bytescentral and our Tax Alert regarding the relaxation of China's consumption tax on cosmetic products, visit www.deloitte.com/ap/dbriefs/bytescentral - For a copy of India's final rules on the determination of "distributed income" in regard to share buy-backs, visit www.deloitte.com/ap/dbriefs/bytescentral - For a copy our Tax Alert on Vietnam's proposal regarding transfer pricing documentation requirements, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (36:09) • Belgium, Cyprus, EU, Iceland, Ireland, Italy, Poland, Spain - For a copy of our Tax Alert regarding Belgium's 2017 Budget, visit www.deloitte.com/ap/dbriefs/bytescentral, and the European Commission's reasons, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert regarding the EU investigating Gibraltar's tax ruling practices, visit www.deloitte.com/ap/dbriefs/bytescentral. For a copy of a leaked version of the European Commission's CCCTB plan, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Americas (40:30) • Puerto Rico, U.S. - For a copy of Administrative Determination (AD) 16-11(in Spanish), visit www.deloitte.com/ap/dbriefs/bytescentral, and the IRS's announcement regarding U.S. taxpayers with maquiladora operations in Mexico, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (41:32) • Argentina / Chile, Austria / Liechtenstein, Belgium / Japan, Brunei / Kuwait, Cambodia / China, Georgia / Kyrgyzstan, Guernsey / Seychelles, Ireland / Pakistan, Korea / India, Korea / Tajikistan, Morocco / Rwanda, Portugal / Saudi Arabia

 7 October 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS (00:38) 1.1 Inclusive framework: life after BEPS? (00:52) 1.2 Action 4 (02:11) 1.3 Other news (04:30) • To access the video for the OECD's transfer pricing consultation meeting, visit www.deloitte.com/ap/dbriefs/bytescentral 2. EU State Aid (05:24) 3. Cases (07:04) 3.1 Canada: CGI Holding (07:12) 4. MFN clauses: mutuality (21:15) 5. Europe (27:41) • France, Norway, Slovak Republic, Spain, Switzerland • For a copy of our Tax Alert on France's court ruling regarding exemptions from surtax on distributions within tax-consolidated groups, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of our Tax Alert regarding the French 2017 Finance Bill, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of our Tax Alert on Norway's 2017 Budget proposals, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of Our Tax Alert on Spain's modifications regarding rules governing advance payment of corporate income tax, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (30:50) • South Africa 7. Americas (31:23) • Canada, U.S. 8. Treaties (32:52) • Belarus / Pakistan, Ethiopia / Slovak Republic, Japan / Germany, Japan / India, Japan / Slovenia, Luxembourg / Ukraine, Mali / Monaco, UAE / Uzbekistan, UAE / Vietnam

 7 October 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS (00:38) 1.1 Inclusive framework: life after BEPS? (00:52) 1.2 Action 4 (02:11) 1.3 Other news (04:30) • To access the video for the OECD's transfer pricing consultation meeting, visit www.deloitte.com/ap/dbriefs/bytescentral 2. EU State Aid (05:24) 3. Cases (07:04) 3.1 Canada: CGI Holding (07:12) 4. MFN clauses: mutuality (21:15) 5. Europe (27:41) • France, Norway, Slovak Republic, Spain, Switzerland • For a copy of our Tax Alert on France's court ruling regarding exemptions from surtax on distributions within tax-consolidated groups, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of our Tax Alert regarding the French 2017 Finance Bill, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of our Tax Alert on Norway's 2017 Budget proposals, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of Our Tax Alert on Spain's modifications regarding rules governing advance payment of corporate income tax, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (30:50) • South Africa 7. Americas (31:23) • Canada, U.S. 8. Treaties (32:52) • Belarus / Pakistan, Ethiopia / Slovak Republic, Japan / Germany, Japan / India, Japan / Slovenia, Luxembourg / Ukraine, Mali / Monaco, UAE / Uzbekistan, UAE / Vietnam

 30 September 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS (00:44) 1.1 CbC (00:57) • For a copy of Australian guidance regarding exemptions from CbC reporting, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 MLI (04:19) 1.3 Are the TP changes substantive? (06:23) 1.4 Other BEPS news (08:34) • For a copy of public comments regarding the discussion draft on "branch mismatch structures", visit www.deloitte.com/ap/dbriefs/bytescentral 2. EU State Aid (09:27) 2.1 Ireland: Apple (09:35) 2.2 Luxembourg: Engie (11:05) • For a copy of the press release, visit www.deloitte.com/ap/dbriefs/bytescentral 2.3 Poland: Progressive Retail Tax (12:56) • For a copy of the press release, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Cases (13:58) 3.1 Australia: Tech Mahindra (14:05) • For information: David Watkins (Sydney) : dwatkins@deloitte.com.au 4. PE Rulings (21:42) • For a copy of the PE ruling (in Danish), visit www.deloitte.com/ap/dbriefs/bytescentral 5. Asia Pacific (28:08) • Australia, Myanmar, India, Taiwan, Indonesia, Vietnam - For a copy of Australia's revised practice statement (PSLA 2005/24), visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of our Tax Alert regarding Australia's legislation to give Commissioner remedial power to modify tax law, visit www.deloitte.com/ap/dbriefs/bytescentral, and for Vietnam's documents (including our unofficial English translation) regarding the recent ruling on the tax treatment of the various participants in Uber taxi-hailing transactions, visit www.deloitte.com/ap/dbriefs/bytescentral, visit www.deloitte.com/ap/dbriefs/bytescentral, and visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (33:03) • Belgium, Netherlands, European Court of Justice, Russia, European Union, Switzerland, Italy, UK - For a copy of European Commission's documents regarding the EU blacklist of non-cooperative tax jurisdictions, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral, and our summary regarding the proposed interest deduction and dividend withholding tax changes in the Netherland, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Americas (44:28) • Brazil, Canada, Colombia, U.S. - For a copy of our Tax Alert regarding draft Canadian tax legislation (international tax changes), visit www.deloitte.com/ap/dbriefs/bytescentral and our Tax Alert regarding U.S. Notice 2016-52, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties & Others (47:37) 8.1 Treaty developments (47:45) • Andorra / Malta, Austria / Liechtenstein, Austria / Belarus, Germany / Israel, Hong Kong / Korea, Korea / Poland 8.2 Bahamas Leaks (48:04)

 30 September 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS (00:44) 1.1 CbC (00:57) • For a copy of Australian guidance regarding exemptions from CbC reporting, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 MLI (04:19) 1.3 Are the TP changes substantive? (06:23) 1.4 Other BEPS news (08:34) • For a copy of public comments regarding the discussion draft on "branch mismatch structures", visit www.deloitte.com/ap/dbriefs/bytescentral 2. EU State Aid (09:27) 2.1 Ireland: Apple (09:35) 2.2 Luxembourg: Engie (11:05) • For a copy of the press release, visit www.deloitte.com/ap/dbriefs/bytescentral 2.3 Poland: Progressive Retail Tax (12:56) • For a copy of the press release, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Cases (13:58) 3.1 Australia: Tech Mahindra (14:05) • For information: David Watkins (Sydney) : dwatkins@deloitte.com.au 4. PE Rulings (21:42) • For a copy of the PE ruling (in Danish), visit www.deloitte.com/ap/dbriefs/bytescentral 5. Asia Pacific (28:08) • Australia, Myanmar, India, Taiwan, Indonesia, Vietnam - For a copy of Australia's revised practice statement (PSLA 2005/24), visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of our Tax Alert regarding Australia's legislation to give Commissioner remedial power to modify tax law, visit www.deloitte.com/ap/dbriefs/bytescentral, and for Vietnam's documents (including our unofficial English translation) regarding the recent ruling on the tax treatment of the various participants in Uber taxi-hailing transactions, visit www.deloitte.com/ap/dbriefs/bytescentral, visit www.deloitte.com/ap/dbriefs/bytescentral, and visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (33:03) • Belgium, Netherlands, European Court of Justice, Russia, European Union, Switzerland, Italy, UK - For a copy of European Commission's documents regarding the EU blacklist of non-cooperative tax jurisdictions, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral, and our summary regarding the proposed interest deduction and dividend withholding tax changes in the Netherland, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Americas (44:28) • Brazil, Canada, Colombia, U.S. - For a copy of our Tax Alert regarding draft Canadian tax legislation (international tax changes), visit www.deloitte.com/ap/dbriefs/bytescentral and our Tax Alert regarding U.S. Notice 2016-52, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties & Others (47:37) 8.1 Treaty developments (47:45) • Andorra / Malta, Austria / Liechtenstein, Austria / Belarus, Germany / Israel, Hong Kong / Korea, Korea / Poland 8.2 Bahamas Leaks (48:04)

 16 September 2016 | File Type: video/mp4 | Duration: Unknown

1. EU State Aid (00:43) 1.1 Cheering the decision (01:28) • For a copy of Margrethe Vestager's speech regarding fair taxation, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 Jeering the decision (05:24) 2. OECD & BEPS (07:41) • For a copy of OECD report: "Fiscal incentives for R&D and innovation in a diverse world", visit www.deloitte.com/ap/dbriefs/bytescentral • To register for the upcoming OECD Tax Talks webcast, visit www.deloitte.com/ap/dbriefs/bytescentral • For a copy of the comments received regarding Action 4, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Cases (08:57) 3.1 UK: Fowler (09:06) • For information: Bill Dodwell (London) : bdodwell@deloitte.co.uk 4. Asia Pacific (23:03) • Australia, China, Hong Kong, India • ATO Taxpayer Alerts: TA 2016/11 and TA 2016/10, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral • For a copy of Hong Kong's guidance regarding intragroup financing and the new tax incentive for qualifying corporate treasury centres (QCTCs) , visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (26:19) • France, Italy, Germany, UK 6. Africa (29:00) • Egypt 7. Americas (29:50) • Bolivia, Brazil, Mexico, Peru, U.S. • For a copy of our Tax Alert regarding Brazil's guidance on the definition of "substantial economic activities", visit www.deloitte.com/ap/dbriefs/bytescentral and our Tax Alert regarding Mexico's 2017 tax package, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (33:43) • Chile / South Africa, France / Portugal, Portugal / Saudi Arabia, Saudi Arabia / Sweden

 16 September 2016 | File Type: video/mp4 | Duration: Unknown

1. EU State Aid (00:43) 1.1 Cheering the decision (01:28) • For a copy of Margrethe Vestager's speech regarding fair taxation, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 Jeering the decision (05:24) 2. OECD & BEPS (07:41) • For a copy of OECD report: "Fiscal incentives for R&D and innovation in a diverse world", visit www.deloitte.com/ap/dbriefs/bytescentral • To register for the upcoming OECD Tax Talks webcast, visit www.deloitte.com/ap/dbriefs/bytescentral • For a copy of the comments received regarding Action 4, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Cases (08:57) 3.1 UK: Fowler (09:06) • For information: Bill Dodwell (London) : bdodwell@deloitte.co.uk 4. Asia Pacific (23:03) • Australia, China, Hong Kong, India • ATO Taxpayer Alerts: TA 2016/11 and TA 2016/10, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral • For a copy of Hong Kong's guidance regarding intragroup financing and the new tax incentive for qualifying corporate treasury centres (QCTCs) , visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (26:19) • France, Italy, Germany, UK 6. Africa (29:00) • Egypt 7. Americas (29:50) • Bolivia, Brazil, Mexico, Peru, U.S. • For a copy of our Tax Alert regarding Brazil's guidance on the definition of "substantial economic activities", visit www.deloitte.com/ap/dbriefs/bytescentral and our Tax Alert regarding Mexico's 2017 tax package, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (33:43) • Chile / South Africa, France / Portugal, Portugal / Saudi Arabia, Saudi Arabia / Sweden

 9 September 2016 | File Type: video/mp4 | Duration: Unknown

1. EU State Aid (00:44) • For a copy of Ireland's Explanatory Memorandum, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS (02:15) 2.1 UK: Public CbC Reporting (02:29) 2.2 New Zealand: Hybrid Mismatch Arrangements (04:06) • For a copy of the discussion document, visit www.deloitte.com/ap/dbriefs/bytescentral 2.3 G20 Meeting (04:38) 2.4 OECD publishes comments (06:55) • For a copy of the comments, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Cases (07:25) 3.1 India: Banca Sella (07:45) • For information: Sunil Shah (Mumbai) : sunilshah@deloitte.com 4. Rulings (13:50) 4.1 Russia / Netherlands treaty: interest treated as dividends (14:09) • For information: Elena Solovyova (Moscow) : esolovyova@deloitte.ru 4.2 Spain / Brazil treaty: dividends treated as interest (17:12) • For information: Enrique Lopez (Madrid) : enlopez@deloitte.es 5. Asia Pacific (21:04) • India, New Zealand, Singapore • For a copy of New Zealand's consultation document on the tax treatment of employee share schemes, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of Singapore's updated GST guidance, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (23:17) • Belgium, Belarus, Denmark, EU, Ireland, Italy • For a copy of Belgium's draft circular regarding the attribution of profits to PEs (in French), visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of European Commission's report regarding the "VAT gap", visit www.deloitte.com/ap/dbriefs/bytescentral 7. Americas (27:35) • Costa Rica, U.S. • For a copy of our document: Presidential Election: Comparison of tax plans of Donald Trump and Hillary Clinton, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (28:30) • India / Vietnam

 9 September 2016 | File Type: video/mp4 | Duration: Unknown

1. EU State Aid (00:44) • For a copy of Ireland's Explanatory Memorandum, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS (02:15) 2.1 UK: Public CbC Reporting (02:29) 2.2 New Zealand: Hybrid Mismatch Arrangements (04:06) • For a copy of the discussion document, visit www.deloitte.com/ap/dbriefs/bytescentral 2.3 G20 Meeting (04:38) 2.4 OECD publishes comments (06:55) • For a copy of the comments, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Cases (07:25) 3.1 India: Banca Sella (07:45) • For information: Sunil Shah (Mumbai) : sunilshah@deloitte.com 4. Rulings (13:50) 4.1 Russia / Netherlands treaty: interest treated as dividends (14:09) • For information: Elena Solovyova (Moscow) : esolovyova@deloitte.ru 4.2 Spain / Brazil treaty: dividends treated as interest (17:12) • For information: Enrique Lopez (Madrid) : enlopez@deloitte.es 5. Asia Pacific (21:04) • India, New Zealand, Singapore • For a copy of New Zealand's consultation document on the tax treatment of employee share schemes, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of Singapore's updated GST guidance, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (23:17) • Belgium, Belarus, Denmark, EU, Ireland, Italy • For a copy of Belgium's draft circular regarding the attribution of profits to PEs (in French), visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of European Commission's report regarding the "VAT gap", visit www.deloitte.com/ap/dbriefs/bytescentral 7. Americas (27:35) • Costa Rica, U.S. • For a copy of our document: Presidential Election: Comparison of tax plans of Donald Trump and Hillary Clinton, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (28:30) • India / Vietnam

 2 September 2016 | File Type: video/mp4 | Duration: Unknown

1. EU State Aid (00:37) 1.1 Introduction (00:55) 1.2 ASI (03:14) 1.3 AOE (08:49) 1.4 Commission's decision (11:43) 1.5 Allocation of profits to branches (14:15) 1.6 Other countries (16:58) • For a copy the European commission's press release and the statement by Margrethe Vestager, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral 2. APAs (19:41) 3. Cases (21:24) 3.1 India: Iveco (21:45) • For information: Sunil Shah (Mumbai) : sunilshah@deloitte.com 4. Asia Pacific (32:36) • China, India, New Zealand • For a copy of our Tax Alert regarding the recent Chinese PE cases, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of Tax Alert regarding the Vector case, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (34:48) • Denmark, Ireland, Poland, Switzerland 6. Africa (36:25) • Egypt, Nigeria 7. Americas (37:13) • Brazil • For a copy of our Tax Alert regarding guidance on in-kind contributions to Brazilian companies by nonresidents, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (37:41) • Germany / Turkmenistan, Ethiopia / Netherlands, Panama / Vietnam

 2 September 2016 | File Type: video/mp4 | Duration: Unknown

1. EU State Aid (00:37) 1.1 Introduction (00:55) 1.2 ASI (03:14) 1.3 AOE (08:49) 1.4 Commission's decision (11:43) 1.5 Allocation of profits to branches (14:15) 1.6 Other countries (16:58) • For a copy the European commission's press release and the statement by Margrethe Vestager, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral 2. APAs (19:41) 3. Cases (21:24) 3.1 India: Iveco (21:45) • For information: Sunil Shah (Mumbai) : sunilshah@deloitte.com 4. Asia Pacific (32:36) • China, India, New Zealand • For a copy of our Tax Alert regarding the recent Chinese PE cases, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of Tax Alert regarding the Vector case, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (34:48) • Denmark, Ireland, Poland, Switzerland 6. Africa (36:25) • Egypt, Nigeria 7. Americas (37:13) • Brazil • For a copy of our Tax Alert regarding guidance on in-kind contributions to Brazilian companies by nonresidents, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (37:41) • Germany / Turkmenistan, Ethiopia / Netherlands, Panama / Vietnam

 26 August 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS: Branch mismatch structures (00:43) 1.1 D/NI: Disregarded branch structure (02:25) 1.2 D/NI: Diverted branch payment (05:02) 1.3 D/NI: Deemed branch payments (09:13) 1.4 DD branch payments (14:25) 1.5 Indirect D/NI: Imported branch mismatches (19:59) 1.6 Other comments (21:34) • For a copy of the discussion draft, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS: other news (22:29) • For a copy of comments received regarding the conforming amendments to chapter IX of the OECD’s Transfer Pricing Guidelines, comments received on the discussion draft on the design and operation of the group ratio rule under BEPS Action 4, Brazil’s consultation document (in Portuguese) and our Tax Alert regarding rules for the conduct of mutual agreement procedure, visit www.deloitte.com/ap/dbriefs/bytescentral 3. EU State Aid (24:18) • For a copy of the U.S. Treasury’s white paper, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Asia Pacific (29:58) • Australia, Hong Kong, Philippines • For a copy of Australia’s voluntary Tax Transparency Code and Philippines’s Revenue Memorandum Order regarding treaty benefits, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (33:18) • France 6. Americas (33:41) • Colombia, Puerto Rico, U.S. • For a copy of our Tax Alert regarding the Colombian ruling on the tax treatment of transportation services provided by nonresidents, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (35:38) • Ethiopia / Singapore, Kazakhstan / Saudi Arabia

 19 August 2016 | File Type: video/mp4 | Duration: Unknown

1. 2016, so far (00:43) 1.1 Non-BEPS (01:06) 1.2 BEPS (04:58) 2. CbC (06:29) 3. Inbound digital services (07:17) 3.1 BEPS Report on Action 1 (07:35) 3.2 Country activity: corporate income tax (10:49) 4. Asia Pacific (15:06) • Australia, India, Philippines • For a copy of Australia's consultation document regarding the public filing of a general purpose financial statement, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (20:56) • Belgium, France, Ireland, Turkey, UK • For a copy of the European Commission's press release on Belgium's special tax regime for diamond traders, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of the UK's consultation document on penalties for "enablers" of tax avoidance, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (24:04) • Morocco 7. Americas (24:25) • Puerto Rico 8. Treaties and other (25:28) 8.1 Treaty developments (25:36) • Armenia / Indonesia, Costa Rica / Germany, Ethiopia / Ireland, India / Mauritius, Uruguay / Vietnam 8.2 World Tax Authority? (26:00)

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