3 November 2017




Dbriefs Bytes show

Summary: 1. BEPS (00:43) 1.1 Digital taxation (00:56) • To access the videos of the OECD public consultation meeting on digital taxation • To access the European Commission's online survey on digital taxation • To obtain a copy of the IOTA report, "Disruptive Business Models – Challenges and Opportunities for Tax Administrations" - Visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 OECD public consultation on transfer pricing topics (05:22) • To access information regarding the OECD public consultation on transfer pricing topics, visit www.deloitte.com/ap/dbriefs/bytescentral 2. US Tax Reform (05:53) • To obtain a copy of the US tax reform bill and for section-by-section summary, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (13:56) • China, Hong Kong, Japan, Malaysia, New Zealand, Philippines • For a copy of - Our Tax Alert regarding China's Bulletin 37 - Hong Kong's guidance regarding the new aircraft leasing tax incentive - Our Tax Alert regarding Malaysia's 2018 Budget - Our Tax Alert regarding New Zealand's draft guidance on the tax treatment of group insurance policies - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (19:50) • Belgium, European Court of Justice, Germany, Netherlands, UK • For a copy of - European Court of Justice decision in Argenta Spaarbank case - Our Tax Alert regarding the German Federal Tax Court decision on capital gains - Netherlands: transfer pricing business restructuring decision (in Dutch) - Our Tax Alert regarding Dutch tax treatment of interest expense deductions / currency losses in context of fiscal unity - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (35:44) • Morocco, Tunisia 6. Middle East & Central Asia (38:07) • Lebanon 7. Americas (39:22) • Argentina, Brazil 8. Treaties (41:26) • Finland / Germany, Norway / Zambia, Jersey / UAE, Turkey / Uzbekistan, Kuwait / Kyrgyzstan