22 September 2017




Dbriefs Bytes show

Summary: 1. Digital (00:44) • For a copy of the European Commission's paper regarding options for taxing the digital economy, visit www.deloitte.com/ap/dbriefs/bytescentral 2. PPT Examples (04:35) 2.1 Introduction (04:43) 2.2 Example C (06:44) 2.3 Example D (11:06) 3. Asia Pacific (18:21) • Australia, India, Malaysia, Singapore • For a copy of - Australia's bill amending the GST treatment of digital currencies • Explanatory memorandum • Our Tax Alert on this topic - Our Tax Alert on Australia's tightening of eligibility for lower corporate tax rate - Press release providing an update on Cairn's Indian tax dispute - Singapore's e-Tax Guide: "GST: Customer Accounting for Prescribed Goods" - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (22:36) • ECJ, EU, Ireland, Netherlands, UK • For a copy of - ECJ's decision in regard to an exit tax liability in the UK - Ireland's guidance on the Irish Real Estate Funds regime - Our Tax Alert on the Netherlands's legislative proposal in regard to the previously announced changes to dividend withholding tax - Our Tax Alert on the UK's second Finance Bill of 2017 - UK's consultation document on draft legislation to preserve the effect of a number of existing extra-statutory concessions - UK's government document regarding the outcome of the public consultation on the proposed interest withholding tax exemption for debt traded on a Multilateral Trading Facility - UK's draft legislation and explanatory note regarding proposed changes to the bank levy - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (31:57) • South Africa • For a copy of South Africa's redacted private ruling in regard to a capital gain derived by a CFC, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Middle East & Central Asia (33:48) • Israel, UAE • For a copy of Israel's circular on operation of new rules concerning withdrawal of funds from a company (in Hebrew), visit www.deloitte.com/ap/dbriefs/bytescentral • To access UAE's VAT registration portal, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (35:34) • Belgium / Greece, Kuwait / Turkey, Luxembourg / Uzbekistan