17 November 2017




Dbriefs Bytes show

Summary: 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)