6 January 2017




Dbriefs Bytes show

Summary: 1. BEPS (00:44) 1.1 Action 4 (00:57) • To obtain a copy of the updated implementation guidance on CbC reporting, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 CbC (02:34) 1.3 MLI / MLC (04:05) • To obtain a copy of Australia's consultation paper on the Multilateral Convention, visit www.deloitte.com/ap/dbriefs/bytescentral 1.4 Exchange of rulings (05:25) 2. Protocol to India / Singapore treaty (06:05) 3. Cases (09:40) 3.1 Canada: 2 "rectification" cases (09:58) • To obtain a copy of the JC Group decision, visit www.deloitte.com/ap/dbriefs/bytescentral, and the Fairmont Hotels decision, visit www.deloitte.com/ap/dbriefs/bytescentral 3.2 ECJ: Spanish goodwill cases – State Aid (13:01) • To obtain a copy of this decision, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert on the case, visit www.deloitte.com/ap/dbriefs/bytescentral 3.3 ECJ: Aer Lingus and Ryanair – State Aid (16:19) • To obtain a copy of this decision, visit www.deloitte.com/ap/dbriefs/bytescentral 3.4 ECJ: Masco Denmark and Damixa case – Freedom of Establishment (19:28) • To obtain a copy of this decision, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Asia Pacific (22:39) • Australia, China, Hong Kong, India, Singapore, Taiwan • For a copy of • Australia's draft ruling in regard to "override royalty payments", visit www.deloitte.com/ap/dbriefs/bytescentral • Australia's draft ruling in regard to the application of the new GST rules on inbound services and digital supplies, visit www.deloitte.com/ap/dbriefs/bytescentral • Tax Alert on Circular 140 and Bulletin 86 regarding changes to China's VAT rule draft explanatory notes for Finance Bill 2017, visit www.deloitte.com/ap/dbriefs/bytescentral • China's APA report 2015, visit www.deloitte.com/ap/dbriefs/bytescentral • Hong Kong's updated guidance in regard to the tax treatment of court-free amalgamations, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral • India's Q&A document on the operation of the indirect share transfer provision, section 9(1)(i), visit www.deloitte.com/ap/dbriefs/bytescentral • India's Q&A document in regard to the Direct Tax Dispute Resolution Scheme, visit www.deloitte.com/ap/dbriefs/bytescentral • Singapore's guidance on the application of GST to the logistics service industry, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (30:48) • EU, France, Germany, Italy, Russia • For a copy of • European Commission's 3 VAT consultation questionnaires, visit www.deloitte.com/ap/dbriefs/bytescentral, visit www.deloitte.com/ap/dbriefs/bytescentral, and, visit www.deloitte.com/ap/dbriefs/bytescentral • Proposed amendment to the EU VAT Directive, visit www.deloitte.com/ap/dbriefs/bytescentral • European Commission's 2 transfer pricing studies, visit www.deloitte.com/ap/dbriefs/bytescentral, and visit www.deloitte.com/ap/dbriefs/bytescentral • European Commission’s full, but redacted, decision in regard to the Apple State Aid case, visit www.deloitte.com/ap/dbriefs/bytescentral • Our Tax Alert on France's Amending Finance Bill 2016 and Finance Bill 2017, visit www.deloitte.com/ap/dbriefs/bytescentral • Our Tax Alert on Germany's draft provision in regard to the deductibility of related party, cross-border royalty payments, visit www.deloitte.com/ap/dbriefs/bytescentral • Our Tax Alert on Italy's Budget law for 2017, visit www.deloitte.com/ap/dbriefs/bytescentral • Our Tax Alert on Russia's new VAT rules on B2C inbound digital services, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (40:37) • South Africa, Zimbabwe • For a copy of South Africa's 2016 Taxation Laws Amendment Bill, visit www.deloitte.com/ap/dbriefs/bytescentral, and Explanatory Memorandum, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Middle East & Central Asia (42:33) • Israel 8. Americas (43:40) • Argentina, Brazil, U.S. • For a copy of • Our Tax Alert in regard to Brazil's guidance on the "grey list" status of Aust