29 September 2017




Dbriefs Bytes show

Summary: 1. Digital (00:46) • To obtain a copy of the OECD's request for public input and outline of draft interim report regarding taxation of the digital economy, visit www.deloitte.com/ap/dbriefs/bytescentral 2. US Tax Reform (06:36) • To obtain a copy of the "Big Six" tax reform framework document and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS Action 14: Peer Reviews (12:28) • To access the 6 BEPS Action 14 peer review reports, visit www.deloitte.com/ap/dbriefs/bytescentral 4. PPT Examples (17:18) 4.1 Introduction (17:25) 4.2 Example E (18:57) 4.3 Example F (25:06) 5. Asia Pacific (29:11) • Australia, India, Korea • For a copy of - Australia's draft guidance in regard to general purpose financial statements and our Tax Alert on this topic - India's draft notification and information regarding voluntary reporting of estimated current income and advance tax liabilities,and our Tax Alert on this topic - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (33:50) • ECJ, France, Poland, Switzerland, Turkey, UK • For a copy of - ECJ's 3 decisions regarding VAT exemption for supply of services by "independent groups of persons", under Article 132(1)(f) of Directive 2006/112 - Our Tax Alert regarding France's Finance Bill 2018 - UK First-Tier Tribunal's decision regarding the interaction between UK domestic tax law and attribution of profits to a PE, under business profits article of the UK / Ireland treaty - Visit www.deloitte.com/ap/dbriefs/bytescentral 7. Africa (39:56) • Tunisia 8. Middle East & Central Asia (33:48) • Kazakhstan 9. Treaties (40:55) • Andorra / Malta, Belarus / UK, China / Kenya, Canada / EU (CETA)