Dbriefs Podcasts

Tax authorities around the world are paying closer attention to location specific advantages (LSA) and their role in in determining the arm's length price. Should the economic benefit that arises from LSAs accrue to the country where operations are actually performed? Explore this fast-growing, controversial area of transfer pricing that is gaining relevance for companies transacting with low-cost jurisdictions. (Live presentation was aired on 19 Feb 2013)

The Malaysian government continues to take positive steps to make Malaysia a regional economic hub. The country received various international recognitions last year, including being ranked by World Bank as the 12th most business-friendly country. Growing confidence in the economy among the Malaysian business community has increased the country’s business optimism level. (Live video presentation was filmed in February 2013)

On 19 October 2012, the OECD released for public comment revised draft amendments to its Commentary on the meaning of "beneficial ownership" in Articles 10, 11, and 12. These revised draft amendments are a response to the significant number of public comments which were made on the earlier draft, which was issued in April 2011. Find out about the latest OECD thinking in regard to these significant amendments to the OECD Commentary. (Live presentation was aired on 5 Feb 2013)

2012年初， 中国增值税改革首先在上海市开展了试点， 目前已扩展到多个其他省市。 展开实施改革试点一年后， 在减少重复征税方面取得了哪些实质性成果？ 未来将如何发展？ 请参与此网络讲座， 获取更多中国增值税改革试点先行者的经验， 寻找更好的方法使贵公司在此次改革中平稳过渡。(已於1月31日播放)

China's value added tax (VAT) reform pilot in Shanghai, launched in early 2012, has spread to other cities and provinces. One year later, what real achievements have been made in reducing double taxation and what could the future hold? Learn from early adopter experiences with China's VAT reform pilots, and explore ways to make a smooth transition.(Live presentation was aired on 29 Jan 2013)

A key goal of the ASEAN Economic Community (AEC) is creation of a single market and production base. The free flow of goods within ASEAN is a critical success factor, but since not all ASEAN countries are moving at the same pace, how can the AEC support businesses trading with, and within, ASEAN? Learn about recent and planned changes to the customs and global trade regime in ASEAN and what they might mean for your organization.(Live presentation was aired on 23 Jan 2013)

Increasing numbers of businesses are moving their employees into and out of Southeast Asia, including Indonesia, Singapore, Thailand, and Vietnam. What individual and employer tax issues and planning opportunities could companies face in this region? Gain the latest insights on tax issues affecting international assignments in Southeast Asia.(Live presentation was aired on 22 Jan 2013)

This Dbriefs webcast reviews the important new double tax treaties in Asia Pacific, major case law and administrative developments concerning the interpretation of double tax treaties and significant OECD/UN developments relating to double tax treaties. (Live video presentation was filmed on 27 April 2012 at the Deloitte Asia Pacific Global Tax Planning Conference in Singapore)

Cash pooling is gaining popularity in Asia Pacific as a technique for multinational companies to effectively manage their cash. But what tax challenges exist? Learn about the important tax issues which relate to cash pooling in Asia Pacific. (Live presentation was aired on 17 April 2012)

当市场状况变差时，尽管业务基本面仍较正常，过分依赖于财务杠杆的企业极易出现到期债务无法清偿的情况。投资人如何在折价收购此类企业同时控制风险？本网络讲座将了解美国市场中的财困企业并购机会以及投资人需考虑的关键问题。 (已於3月28日播放)

Advance Pricing Agreements (APAs) are an increasingly popular strategy for achieving certainty on transfer pricing matters. Where are new APA programs being introduced in Asia Pacific and what potential benefits do they offer tax authorities and taxpayers? Stay up to date on current developments as the revenue authorities across the region move forward with their APA programs. (Live presentation was aired on 27 March 2012)

Recently the Australian Taxation Office (ATO) has aggressively applied general anti-avoidance provisions to deny double tax treaty protection to inbound private equity investors in Australia. Learn about recent cases of scrutiny by the ATO and how to manage the risks associated with investing in Australia. (Live presentation was aired on 22 March 2012)

Since introducing general anti-avoidance rules from year 2008, Chinese tax authorities have challenged a growing number of transactions they regard as abusive. Because China does not have a case law system for tax disputes yet, a summary of recent cases might be useful for taxpayers in similar situations. Understand how China's aggressive enforcement of anti-avoidance rules is playing out and what you can do to manage this tax risk that is critical to your tax strategy for your Chinese investments. (Live presentation was aired on 20 March 2012)

India's Budget which will be announced on 16 March 2012 offers an opportunity for the Government to bring about high impact changes which will fuel growth and drive momentum into the Indian economy. The past year has been particularly interesting and post the Supreme Court's landmark decision in the Vodafone case, it is widely anticipated that key changes in the Income Tax Act are likely to be introduced, which will in turn have an impact on investments into India. Understand the most important changes announced in the Budget as the Indian Government charters itself through some challenging times. (Live presentation was aired on 19 March 2012)

India will wake up to Budget Day on 16 March 2012. The current year has been particularly challenging. Growth rates have been lower than projected amidst continued inflationary trends. Will the Finance Minister manage to strike the right balance between growth and development on one side and fiscal concerns on the other? Will there finally be clarity on the widely expected Direct Taxes Code and Goods and Services Tax? And more importantly – what will the proposed amendments mean for business? (Live presentation was aired on 16 March 2012)