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:

 11 March 2016 | File Type: video/mp4 | Duration: Unknown

1. EPS: news (00:37) 1.1 Actions 8-10: transfer pricing (00:50) 1.2 Multilateral instrument (04:50) 1.3 CbC Reporting (05:46) 1.4 Global Tax Conference, Dublin (08:22) • For a copy of the report, visit www.deloitte.com/ap/dbriefs/bytescentral 1.5 NGO reports (09:23) • For a copy of the two reports, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS: 2016 U.S. model treaty: Special tax regimes (10:01) 2.1 Special tax regimes: introduction (11:10) 2.2 Operative provisions in Articles 11, 12, and 21 (11:51) 2.3 Special tax regimes: definition (17:22) 2.4 Special tax regimes: summary (33:51) 2.5 Notional deductions relating to equity (35:10) 3. Asia Pacific (37:33) • Australia, China, India, Indonesia – For a copy of our Tax Alert on implementation of VAT reform in China, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (38:44) • Belarus, Georgia, Liechtenstein, Luxembourg, Netherlands, Norway, Russia, UK 5. Africa (39:37) • South Africa 6. Americas (40:00) • Canada, Colombia, Guatemala, Puerto Rico, U.S.

 4 March 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS: news (00:37) 1.1 India: Equalisation levy on inbound, online advertising services (00:50) 1.2 India: CbC reporting / TP master file, and patent box (11:28) • For a copy of our Tax Alerts on the Indian Budget, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Sunil Shah (Mumbai):sunilshah@deloitte.com 1.3 Action 6: Pension funds (12:27) • For a copy of the discussion draft, visit www.deloitte.com/ap/dbriefs/bytescentral 1.4 Other BEPS news (13:40) 2. BEPS: 2016 U.S. model treaty: Subsequent changes in law (15:19) 2.1 Subsequent changes in law: introduction (16:18) 2.2 First sentence in Article 28(1): general rule concerning consultation (17:05) 2.3 Second and third sentences in Article 28(1): alternative path if consultations "do not progress" (27:38) 2.4 Article 28(2): some interpretation rules (29:35) 3. Asia Pacific (31:55) • Cambodia, India, Korea, Vietnam 4. Europe (32:41) • EU, France, Germany, Luxembourg, Serbia, Turkey 5. Africa (33:49) • Angola, Namibia, Nigeria, South Africa 6. Middle East & Central Asia (34:32) • Gulf Cooperation Council (Bahrain, Kuwait, Qatar, Saudi Arabia, and the UAE) 7. Americas (35:07) • Brazil, Colombia, Puerto Rico, U.S. 8. Treaties (35:57) • Germany / Jersey, Ivory Coast / Turkey, Nigeria / Qatar, UK / Uruguay

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

1. BEPS: news (00:38) 1.1 OECD's inclusive framework for BEPS implementation (00:51) • For a copy of the press release and flyer, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 IMF (02:46) • For a copy of Christine Lagarde's speech, visit www.deloitte.com/ap/dbriefs/bytescentral 1.3 EU: BEPS roadmap (04:19) • For a copy of the EU: BEPS roadmap, click here, and our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral 1.4 CbC: Korea (05:10) 2. BEPS: 2016 U.S. model treaty: PEs in other States (6:22) 2.1 PEs in other States: introduction (08:05) 2.2 First component: paragraph (a) (08:49) 2.3 Second component: paragraph (b) (22:34) 2.4 Third component: source country discretion (25:27) 2.5 Comments (26:31) 3. Asia Pacific (28:18) • Australia, Hong Kong, India, Korea, Malaysia, Taiwan, Timor-Leste 4. Europe (29:51) • Belgium, ECJ, EFTA, EU, France, Italy, Norway, Romania, Russia, Serbia, Switzerland, UK 5. Africa (31:17) • South Africa 6. Americas (31:41) • Argentina, Canada, Puerto Rico, U.S. • For a copy of the NYSBA's letter, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (32:33) • Finland / Germany

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

1. BEPS: news (00:38) 1.1 EU: Anti-tax avoidance package: 12 February finance ministers' meeting (00:51) 1.2 CbC (04:19) 1.3 Action 6: U.S. model treaty (05:12) 2. BEPS: Likely impact on business models (5:35) • Downloadable digital products: source country taxation 2.1 Introduction (06:18) 2.2 Downloadable digital products, such as music, videos, and games (07:27) 2.3 Post-BEPS analysis (12:18) 2.4 Conclusions (21:37) 3. Cases (22:08) 3.1 India: New Skies Satellite BV: Introduction (22:15) 3.2 First question: domestic law definition (28:02) 3.3 Second question: treaty definition (33:30) • For information: Sunil Shah (Mumbai) : sunilshah@deloitte.com and Rajesh Gandhi (Mumbai) : rajegandhi@deloitte.com 4. U.S. model treaty (38:12) • For a copy of the 2016 U.S. model treaty, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Harrison Cohen (Washington, D.C.) : harrisoncohen@deloitte.com 5. Asia Pacific (41:27) • Australia, China, India, Malaysia, New Zealand 6. Europe (42:38) • EU, Germany, Russia, UK 7. Africa (43:22) • Nigeria, South Africa 8. Americas (43:39) • U.S. 9. Treaties (44:04) • Botswana / Ireland, Italy / Taiwan, Ivory Coast / Tunisia, Kyrgyzstan / UAE, Luxembourg / Senegal, Pakistan / Uzbekistan, Qatar / South Africa, Singapore / Rwanda, Singapore / Thailand

 5 February 2016 | File Type: video/mp4 | Duration: Unknown

1. EU: State Aid (00:42) 2. BEPS: news (03:56) 2.1 CbC reporting (04:04) 2.2 EU: Anti-tax avoidance package (07:04) • For a copy of the European Commission's report on Structures of Aggressive Tax Planning and Indicators, visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS: Likely impact on business models (07:59) • Intra-group financing 3.1 Example: introduction (08:37) 3.2 Actions 8-10: interest rates (10:36) 3.3 Action 4: interest deductions (13:40) 3.4 Action 6: reduced withholding tax under treaty (18:12) 3.5 Action 5: Finco's tax incentive (30:33) 4. Cases (32:09) • India: MUR Shipping – For information: Sunil Shah (Mumbai) : sunilshah@deloitte.com 5. Asia Pacific (37:49) • Australia, China, Hong Kong, India, Singapore, Taiwan 6. Europe (38:20) • Belgium, Czech Republic, Denmark, EU, France, Italy, Jersey, Netherlands, Poland, Russia, Sweden 7. Africa (38:58) • Cape Verde, Guinea 8. Middle East & Central Asia (39:15) • Iraq, Kuwait 9. Americas (39:32) • Bolivia, Brazil, Canada, Chile, Puerto Rico, Trinidad and Tobago, U.S., Venezuela 10. Treaties (40:00) 10.1 Treaty developments (40:08) • New Zealand / Samoa, Czech Republic / Liechtenstein 10.2 UN: draft "services" chapter for Transfer Pricing Manual (40:29) • For a copy of the UN's draft chapter on "services", visit www.deloitte.com/ap/dbriefs/bytescentral

 29 January 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS: news (00:44) 1.1 EU: anti-tax avoidance package (00:58) • For a copy of the important technical documents regarding the EU's anti-tax avoidance package, visit www.deloitte.com/ap/dbriefs/bytescentral for anti-tax avoidance directive, visit www.deloitte.com/ap/dbriefs/bytescentral for revision of the administrative cooperation directive, visit www.deloitte.com/ap/dbriefs/bytescentral for recommendation on tax treaties, visit www.deloitte.com/ap/dbriefs/bytescentral for communication on an external strategy for effective taxation, visit www.deloitte.com/ap/dbriefs/bytescentral for commission staff working document • For a copy of our Tax Alert regarding the EU's anti-tax avoidance package, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Bill Dodwell (London) : bdodwell@deloitte.co.uk 1.2 CbC reporting (07:15) • For a copy of the Multilateral Competent Authority Agreement, visit www.deloitte.com/ap/dbriefs/bytescentral 2. Cases (08:40) 2.1 India: Accordis Beheer (08:53) • For information: Sunil Shah (Mumbai) : sunilshah@deloitte.com 2.2 Other cases "in brief" (17:59) • India: Dow Agrosciences • Netherlands: "Fixed base" • Israel: Kontera Technologies 3. UN Committee of Experts (22:48) • For a copy of the UN report, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Asia Pacific (27:10) 4.1 India (27:18) 4.2 In brief (28:59) • Australia, Cambodia, Hong Kong, India, Japan, Sri Lanka, Thailand, Vietnam 5. Europe (29:27) • Belarus, Belgium, EU, France, Georgia, Greece, Netherlands, Norway, Poland, Portugal, Turkey, UK 6. Africa (30:02) • Algeria, Angola, Cape Verde, Namibia, South Africa 7. Middle East & Central Asia (30:28) • Kuwait, Oman, Syria 8. Americas (30:46) • Brazil, Canada, Chile, Colombia, Ecuador, Honduras, Panama, Puerto Rico, Uruguay, U.S. 9. Treaties (31:20)

 15 January 2016 | File Type: video/mp4 | Duration: Unknown

1. EU: State Aid (00:38) • For a copy of the European Commission's press release, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS: news (06:33) 2.1 CbC reporting (06:47) 2.2 EU: anti-avoidance package (10:06) 3. BEPS: Likely impact on business models (10:30) • This week: Contract R&D 3.1 Example 1: introduction (11:05) 3.2 Example 1: transfer pricing (14:28) 3.3 Example 1: Country P tax incentive (27:31) 3.4 Example 2 (28:40) 4. Cases (31:46) 4.1 China: Guarantee fees (31:53) • For information: Ye Hong (Shanghai) : hoye@deloitte.com.cn and Julie Zhang (Beijing) : juliezhang@deloitte.com.cn 4.2 India: NGC (44:30) • For information: N.C. Hegde (Mumbai) : nhegde@deloitte.com 5. Asia Pacific (50:19) • Australia, China, Hong Kong, Indonesia, Malaysia, Taiwan 6. Europe (50:46) • Croatia, Cyprus, Finland, France, Ireland, Switzerland, Ukraine, UK • For a copy of our Tax Alert on tax law amendments regarding loan restructurings (Cyprus), visit www.deloitte.com/ap/dbriefs/bytescentral • For a copy of our Tax Alert regarding the amended Finance Bill 2015 (France), visit www.deloitte.com/ap/dbriefs/bytescentral 7. Africa (51:19) • Gambia, Mauritius, South Africa 8. Middle East & Central Asia (51:35) • Israel 9. Americas (51:51) • Argentina, Brazil, Chile, Panama, U.S., Venezuela • For a copy of our Tax Alert regarding the Wright v. Commissioner judgement, visit www.deloitte.com/ap/dbriefs/bytescentral 10. Treaties (52:16) • Belgium / Korea, Croatia / Luxembourg, China / Hong Kong, Ireland / Guernsey, Ireland / Zambia, Korea / Gabon, Saudi Arabia / Venezuela, Sweden / Nigeria, UK / Bulgaria, UK / Croatia, UK / Germany, UK / Kosovo

 8 January 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS: news (00:39) 1.1 Country-by-Country Reporting: U.S. (00:52) • For information: Gretchen Sierra (Washington, D.C.) : gretchensierra@deloitte.com • For a copy of the draft regulations, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 Country-by-Country Reporting: other countries (03:48) 1.3 Australia (04:24) • For information: David Watkins (Sydney) : dwatkins@deloitte.com.au • For a copy of the MAAL guidance, visit www.deloitte.com/ap/dbriefs/bytescentral, CbC guidance, visit www.deloitte.com/ap/dbriefs/bytescentral and our Tax Alert on the transparency report, visit www.deloitte.com/ap/dbriefs/bytescentral 1.4 UK: Hybrid mismatch arrangements (05:22) • For information: Bill Dodwell (London) : bdodwell@deloitte.co.uk • For a copy of the examples regarding UK anti-hybrid mismatch rules, visit www.deloitte.com/ap/dbriefs/bytescentral 1.5 Actions 8-10: start date (05:54) 2. BEPS: Likely impact on business models (07:02) • This week: PE aspects of toll manufacturing 2.1 Example 1: Toll manufacturing, with no additional factors (07:37) 2.2 Example 2: Toll manufacturing, with several additional factors (16:22) 2.3 Example 2: First additional factor (17:38) 2.4 Example 2: Second additional factor (23:14) 2.5 Example 2: Third additional factor (24:51) 2.6 Example 2: Summary of conclusions (27:33) 3. Cases (28:49) 3.1 Australia: Tech Mahindra (28:57) • For information: David Watkins (Sydney) : dwatkins@deloitte.com.au 3.2 Indian cases: Excessive AMP expenditure (35:42) • For information: Anis Chakravarty (Mumbai) : anchakravarty@deloitte.com • For a copy of the Whirlpool AMP case, visit www.deloitte.com/ap/dbriefs/bytescentral, the Honda case, visit www.deloitte.com/ap/dbriefs/bytescentral, the B&L case, visit www.deloitte.com/ap/dbriefs/bytescentral, the Maruti case, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Asia Pacific (38:17) 4.1 India: POEM (38:26) • For information: N.C. Hegde (Mumbai) : nhegde@deloitte.com • For a copy of the POEM draft guidance, visit www.deloitte.com/ap/dbriefs/bytescentral 4.2 China (42:21) • For information: Vicky Wang (Shanghai) : vicwang@deloitte.com.cn and Ye Hong (Shanghai) : hoye@deloitte.com.cn • For a copy of the 2014 APA report, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral 4.3 In brief (45:33) • Australia, China, Hong Kong, India, Malaysia, New Zealand, Pakistan, Philippines, Singapore, Sri Lanka, Taiwan, Thailand 5. Europe (46:08) • Austria, Belarus, Cyprus, ECJ, EU, Italy, Poland, Russia, Switzerland, Turkey 6. Africa (46:43) • Ghana, Madagascar, South Africa 7. Middle East & Central Asia (47:02) • Israel, Kazakhstan, Oman, Saudi Arabia 8. Americas (47:21) • Argentina, Brazil, Colombia, Mexico, Nicaragua, Panama, Peru, U.S. • For a copy of our Tax Alert regarding foreign exchange control restrictions (Argentina), visit www.deloitte.com/ap/dbriefs/bytescentral • For a copy of our Tax Alerts regarding ICMS tax base on software reduced and Netherlands holding company regime re-included on grey list (Brazil), visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral • For a copy of the two NYSBA reports, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral 9. Treaties (47:53) 9.1 Japan / Germany: LOB article (48:01) 9.2 Treaty developments (50:30) • For a copy of the English translation of the April 2015 protocol to the China / Hong Kong double tax arrangement, visit www.deloitte.com/ap/dbriefs/bytescentral

 18 December 2015 | File Type: video/mp4 | Duration: Unknown

1. BEPS: news (00:43) 1.1 Australia (00:58) • For a copy of our Tax Alerts on the MAAL, visit www.deloitte.com/ap/dbriefs/bytescentral, and offshore procurements hubs, visit www.deloitte.com/ap/dbriefs/bytescentral, and a copy of the ATO's recent announcement on offshore procurement hubs, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 EU (02:47) • For a copy of the European Council's press release, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral 1.3 OECD (04:40) 1.4 Public disclosure of Country-by-Country reporting (07:16) 1.5 UK (07:56) • For a copy of our Tax Alert on the draft provisions for hybrid mismatch arrangements, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS: Likely impact on business models (09:38) • This week: centralized purchasing or procurement, using an agency model 2.1 Example C: Article 9 (11:20) 2.2 Example C: Article 5(5) (18:56) 3. Cases (28:01) 3.1 Spain: Dell (28:14) 3.2 Australia: Orica (32:45) 3.3 India: Maruti-Suzuki (35:52) 3.4 Two quick cases (39:15) • India: Micro Inks • Australia: Bywater Investments 4. Asia Pacific (40:54) • Australia, China, Hong Kong, India, Indonesia, Japan, Korea • For a copy of the Hong Kong Inland Revenue (Amendment) No. 4 Bill 2015, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (41:27) • Austria, Belgium, Czech Republic, ECJ, Estonia, EU, Greece, Latvia, Luxembourg, Netherlands, Portugal, Russia, Ukraine, UK 6. Africa (42:06) • Algeria, Mozambique, South Africa, Tunisia 7. Middle East & Central Asia (42:25) • Gulf Cooperation Council (GCC), Israel, Jordan 8. Americas (42:44) • Argentina, Brazil, Chile, Colombia, Costa Rica, Guatemala, Jamaica, Puerto Rico, U.S. • For a copy of the NYSBA report, visit www.deloitte.com/ap/dbriefs/bytescentral 9. Treaties (43:17) • Austria / Turkmenistan, Andorra / Spain, Chile / Czech Republic, China / Zimbabwe, Croatia / UK, Israel / Macedonia (FYR), Finland / Spain, Hungary / Liechtenstein, India / Japan, Cyprus / Ukraine, Kuwait / Kyrgyzstan, Kyrgyzstan / Saudi Arabia, Luxembourg / Serbia, South Africa / Botswana, South Africa / Norway, Tajikistan / UK, Thailand / India

 4 December 2015 | File Type: video/mp4 | Duration: Unknown

1. BEPS: news (00:38) 1.1 U.S. JCT Report on BEPS (00:51) • For a copy of the JCT report, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 U.S. Congressional Hearings on BEPS and EU State Aid (05:20) • For Senate Committee on Finance: International Tax: OECD BEPS & EU State Aid hearing testimonies, visit www.deloitte.com/ap/dbriefs/bytescentral, for House Ways and means Committee: Hearing on the OECD Base Erosion and Profit Shifting (BEPS) Project testimonies, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS: Likely impact on business models (07:14) • This week: centralised purchasing or procurement, using a buy / sell model 2.1 Example A (08:47) 2.2 Example B (12:53) 2.3 Other issues (24:42) 3. Asia Pacific (25:17) • China, India, Indonesia, Korea 4. Europe (25:45) • Austria, Belgium, EU, France, Hungary, Italy, Latvia, Luxembourg, Poland, UK 5. Africa (26:23) • Algeria, Kenya, Nigeria, Senegal, Tunisia, Zimbabwe 6. Middle East & Central Asia (26:46) • Kazakhstan, Saudi Arabia, Uzbekistan 7. Americas (27:07) • Brazil, Colombia, Costa Rica, Honduras, Jamaica, Puerto Rico 8. Treaties & Other (27:28) 8.1 Treaty developments (27:36) • Bulgaria / Norway, Hungary / Iran, Japan / Taiwan, Japan / Qatar, Japan / Vietnam 8.2 UK changes its interpretation of residence definition in 16 treaties (28:07) 8.3 Sugar taxes (31:11)

 27 November 2015 | File Type: video/mp4 | Duration: Unknown

1. BEPS: news (00:38) 1.1 Australia (00:56) • For a copy of the MAAL guidance and Consultation Paper on hybrid mismatch arrangements, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 U.S.: cash box entities (02:56) 1.3 Implementation (05:21) • Hong Kong, India, Malaysia, Mexico, and UK • OECD 2. BEPS: Likely impact on business models (08:35) • This week: How to calculate the profits which are attributable to an agency PE: to what extent will the calculation change post-BEPS? 2.1 Profit attributable to an agency PE: pre-BEPS analysis (11:01) 2.2 Profit attributable to an agency PE: post-BEPS analysis (18:53) 3. Cases (28:12) 3.1 Japan: Warehouse PE (28:32) 4. Asia Pacific (33:00) • China • India • Sri Lanka • Taiwan 5. Europe (33:30) • Belgium • Bosnia and Herzegovina • Czech Republic • Denmark • ECJ • EU • France • Germany • Guernsey • Iceland • Luxembourg • Russia • Ukraine • UK • For a copy of our Tax Alert on the UK Autumn statement, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (34:18) • Algeria • Angola • Cameroon • Egypt 7. Middle East & Central Asia (34:41) • Israel • Saudi Arabia • Uzbekistan 8. Americas (35:05) 8.1 U.S.: corporate inversions (35:18) • For a copy of Notice 2015-79 and our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral 8.2 In brief (37:34) • Argentina • BES Islands • Brazil • Canada • Chile • Colombia • Mexico • Panama • U.S. 9. Treaties (38:03) 9.1 Treaty developments (38:16) • Malta / Curaçao • South Africa / UAE • Mauritius / Morocco • South Africa / Kenya • Switzerland / Iceland • Switzerland / Cyprus • Switzerland / Estonia • Switzerland / Uzbekistan 9.2 OECD: MAP statistics (38:49)

 20 November 2015 | File Type: video/mp4 | Duration: Unknown

1. BEPS: news (00:33) 1.1 Totally predictable (00:47) 1.2 Not so predictable (01:33) • For access to the EU Parliament’s TAXE Committee hearing videos, visit www.deloitte.com/ap/dbriefs/bytescentral for extracts 1st part with Google, Amazon, Facebook, HSBC and Barclays, visit www.deloitte.com/ap/dbriefs/bytescentral for Extracts 2nd part with Coca-Cola, IKEA, Philip Morris International, McDonalds Europe, Walt Disney Company and Anheuser-Busch InBev 1.3 BEPS implementation: Australia / Germany treaty (02:36) • For a copy of the new Australia / Germany treaty, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: David Watkins (Sydney) : dwatkins@deloitte.com.au 2. BEPS: Likely impact on business models (03:29) • This week: distribution of goods by use of a marketing services company in the source country, focusing on the PE issue 2.1 Example and current PE analysis (03:58) 2.2 Post-BEPS analysis: “principal role” test (06:46) 2.3 Post-BEPS analysis: “conclude contracts” test (16:44) 2.4 Article 5(6) & profit attributable to agency PE (21:23) 3. Cases (22:17) 3.1 India: Tata Consultancy Services (22:31) 3.2 France: Spanish pension fund (27:36) 4. Asia Pacific (28:45) 4.1 Australia: transfer pricing and interest deductions (28:53) • For information: Geoff Gill (Sydney) : gegill@deloitte.com.au 4.2 In brief (31:29) • Australia • China • Indonesia • New Zealand • Singapore • Taiwan 5. Europe (31:56) • Belarus • Bosnia and Herzegovina • Bulgaria • Czech Republic • Estonia • EFTA • EU • Netherlands • Russia • Slovenia • Sweden • Ukraine • UK 6. Africa (32:41) • Angola • Ghana • Kenya • South Africa 7. Middle East & Central Asia (32:59) • Kuwait 8. Americas (33:17) • Argentina • Brazil • Colombia • Costa Rica • El Salvador • Panama • Peru • Puerto Rico • U.S. • Uruguay 9. Treaties (33:48) • Australia / Germany • Hong Kong / Romania • Saudi Arabia / Venezuela • Mexico / Philippines • Senegal / Turkey • Russia / Singapore

 13 November 2015 | File Type: video/mp4 | Duration: Unknown

1. BEPS: news (00:41) 1.1 Multilateral instrument (00:55) 1.2 VAT guidelines (01:58) • For a copy of the OECD International VAT/GST Guidelines, visit www.deloitte.com/ap/dbriefs/bytescentral 1.3 BEPS implementation (02:56) • For a copy of our Tax Alert on the amended Spanish patent box, visit www.deloitte.com/ap/dbriefs/bytescentral 1.4 Our new transfer pricing report (04:05) • For a copy of our new report: "The new transfer pricing landscape – a practical guide to the BEPS changes", visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS: Likely impact on business models (04:35) • This week: distribution of goods by use of a civil law commissionaire with indirect representation, focusing on the PE issue 2.1 Example and current PE analysis (05:08) 2.2 Article 5(5): Post-BEPS analysis (11:06) 2.3 Article 5(6): Post-BEPS analysis (16:08) 2.4 Profits attributable to agency PE (19:36) 3. Cases (20:38) 3.1 France: German pension fund (20:46) 4. Asia Pacific (26:00) • Australia • China • Fiji • India • Indonesia • Vietnam 5. Europe (26:28) • Croatia • Cyprus • Denmark • ECJ • EU • Finland • France • Greece • Ireland • Italy • Luxembourg • Netherlands • Portugal • Romania • Russia • Spain • Sweden • UK • Ukraine 6. Africa (27:20) • Angola • Cameroon • Economic Community of West African States • Mauritania • Rwanda • Uganda 7. Americas (27:43) • Argentina • Brazil • Colombia • Ecuador • Mexico • U.S. 8. Treaties & Other (28:03) 8.1 Treaty developments (28:11) • Argentina / Mexico • Malta / Mauritius • Philippines / Qatar • Croatia / Turkmenistan 8.2 U.S. treaties (28:32) • For a copy of the ABA Tax Section's public comments on the draft amendments to the U.S. model treaty, visit www.deloitte.com/ap/dbriefs/bytescentral 8.3 Developing countries: tax incentives (29:30) • For a copy of the report: "Options for Low Income Countries' Effective and Efficient Use of Tax Incentives for Investment", visit www.deloitte.com/ap/dbriefs/bytescentral

 6 November 2015 | File Type: video/mp4 | Duration: Unknown

1. BEPS: Likely impact on business models (00:33) • This week: distribution of goods, focusing on the PE issue 1.1 Example 1: facts and pre-BEPS analysis (00:59) 1.2 Example 1: BEPS analysis (10:28) 1.3 Example 2 (18:35) 1.4 Example 3 (21:35) 1.5 Example 4 (23:14) 2. Cases (23:57) 2.1 Australia: Blank (24:05) • For a copy of the court’s decision, visit www.deloitte.com/ap/dbriefs/bytescentral and a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: David Watkins (Sydney) : dwatkins@deloitte.com.au 2.2 Czech Republic: Debt pushdown (28:10) • For information: Miroslav Svoboda (Prague) : msvoboda@deloittece.com 3. Asia Pacific (29:56) • Australia • China • Hong Kong • India • New Caledonia • Singapore 4. Europe (30:30) • Belgium • Bulgaria • Denmark • ECJ • EU • Germany • Greece • Poland • Russia • UK • Ukraine 5. Africa (31:01) • Algeria • Angola • Kenya • Mozambique • Namibia • Nigeria • South Africa 6. Middle East & Central Asia (31:30) • Armenia • Jordan • Saudi Arabia 7. Americas (31:50) • Barbados • Chile • Colombia • Costa Rica • Ecuador • El Salvador • Guatemala • Honduras • Nicaragua • Panama • U.S. • Venezuela 8. Treaties & OECD (32:31) 8.1 Treaty developments (32:39) • Barbados / Slovak Republic • Czech Republic / Pakistan • Switzerland / Cyprus • Hong Kong / South Africa • Argentina / Switzerland • Canada / UK • For a copy of the 2015 Exchange of Notes to Canada / UK treaty, visit www.deloitte.com/ap/dbriefs/bytescentral 8.2 U.S. ratification of treaties (33:33) 8.3 OECD (34:42) • For a copy of the Global Forum meeting summary, visit www.deloitte.com/ap/dbriefs/bytescentral

 30 October 2015 | File Type: video/mp4 | Duration: Unknown

1. BEPS (00:39) 1.1 Country developments (00:57) • For a copy of the two UK public consultation documents, visit www.deloitte.com/ap/dbriefs/bytescentral for tax deductibility of corporate interest expense and visit www.deloitte.com/ap/dbriefs/bytescentral for patent box: substantial activities • For a copy of our Tax Alert on the Italian patent box regime, visit www.deloitte.com/ap/dbriefs/bytescentral • For a copy of the discussion summary of the OECD's meeting in Georgia, visit www.deloitte.com/ap/dbriefs/bytescentral • For a copy of the Irish Finance Bill, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 Pascal Saint-Amans (03:18) • To access the link to the Tillinghast lecture, visit www.deloitte.com/ap/dbriefs/bytescentral 2. Cases (04:58) 2.1 Australia: Chevron (05:17) • For a copy of the court's decision, visit www.deloitte.com/ap/dbriefs/bytescentral and a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Geoff Gill (Sydney) : gegill@deloitte.com.au 2.2 Spain: ING Bank (14:26) 2.3 India: Columbia Sportswear (15:38) 2.4 ECJ: Hedqvist (17:22) 2.5 WTO: Panama / Argentina (18:48) • For a copy of the panel's decision, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (20:52) • Australia • China • India • Indonesia • Malaysia • Sri Lanka • Vietnam 4. Europe (21:31) • Bulgaria • ECJ • EU • Greece • Hungary • Jersey • Netherlands • Poland • Russia • Spain • UK • Ukraine 5. Africa (22:17) • Chad • Congo • Lesotho • Morocco • Nigeria • South Africa • Tunisia 6. Middle East & Central Asia (22:53) • Azerbaijan 7. Americas (23:17) • Brazil • Cayman Islands • Colombia • Costa Rica • Dominican Republic • Honduras • Jamaica • Mexico • U.S. 8. Treaties & Other (23:55) 8.1 Treaty developments (24:08) • UAE / Mauritania • UAE / Senegal • Germany / Netherlands • UAE / Macedonia (FYR) • Italy / Chile 8.2 UN Committee of Tax Experts (24:43)

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