Dbriefs Bytes show

Dbriefs Bytes

Summary: Dbriefs Bytes brings you a weekly summary of the significant international tax developments impacting multinationals. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the "Deloitte network") is, by means of this communication, rendering professional advice or services. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication.

Podcasts:

 12 August 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS (00:43) 1.1 CbC (00:55) 1.2 Other BEPS news (03:20) • For a copy of the UK's All-Party Parliamentary Group on Responsible Tax report, visit www.deloitte.com/ap/dbriefs/bytescentral and the American Bar Association Tax Section's letter to the IRS, visit www.deloitte.com/ap/dbriefs/bytescentral 2. India: GST (04:26) • For a copy of the Ministry of Finance Q&A guidance on the GST, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Australia (06:47) 3.1 Offshore hubs (07:07) • For a copy of the discussion paper, visit www.deloitte.com/ap/dbriefs/bytescentral 3.2 Arrangements involving offshore PEs (13:34) • For a copy of the Taxpayer Alert regarding arrangements involving offshore PEs, visit www.deloitte.com/ap/dbriefs/bytescentral 3.3 Other Taxpayer Alerts (17:27) • For a copy of the other 2 Taxpayer Alerts regarding MAAL, visit www.deloitte.com/ap/dbriefs/bytescentral and for a copy of thin capitalisation, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: David Watkins (Sydney) : dwatkins@deloitte.com.au 4. Cases (17:50) 4.1 India: Steria (18:02) 4.2 India: Instrumentarium Corporation (24:20) • For a copy of the Deloitte article on this case, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Asia Pacific (29:27) • Australia, China, Indonesia, Korea, New Zealand, Sri Lanka • For a copy of the Australian guidance regarding the high level design of the transfer pricing local file, visit www.deloitte.com/ap/dbriefs/bytescentral and a copy of our slide deck summarising China's Bulletin 42, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (32:11) • Cyprus, Finland, Luxembourg, Slovenia, Turkey, UK 7. Africa (34:04) • Mauritius, South Africa • For a copy of our Tax Alert on South Africa's second Draft Notice in regard to record-keeping for transfer pricing purposes, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Americas (34:49) • Canada, Panama, U.S. 9. Treaties (35:49) • Czech Republic / Iran, Hong Kong / Romania, Hong Kong / Russia, Jersey / Rwanda, Macedonia / Saudi Arabia, Malaysia / Ukraine, Senegal / UK, Singapore / South Africa

 29 July 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS (00:44) 1.1 OECD vs. EU: blacklists (00:56) • For a copy of the two EU documents, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 Other BEPS news (03:26) • For a copy of the discussion draft on Action 4 regarding limiting interest deductions, visit www.deloitte.com/ap/dbriefs/bytescentral 2. Cases (05:46) 2.1 Russia: MDM Bank (05:59) 2.2 Canada: Oroville Reman & Reload (10:08) 2.3 India: CUB (17:20) 3. Asia Pacific (30:24) • India, Indonesia • For a copy of Singapore's statement regarding Indonesia's tax amnesty, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (32:45) • EU State Aid, EU, Russia • For a copy of the EU consultation document regarding VAT treatment of electronic publishing, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (34:31) • African Union, Madagascar 6. Middle East and Central Asia (27:53) • Israel 7. Americas (28:55) • Argentina, Chile, U.S. • For a copy of our Tax Alerts regarding Chile's guidance on the new dual income tax regimes, Chile's regulation clarifying the definition of "institutional investor" for purposes of the rules governing regulated investment funds, a copy of the notice regarding U.S. final regulations concerning the determination of interest expense deduction of foreign corporations engaged in a trade or business within the U.S., visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (31:15) • Austria / Iceland, Cyprus / Jersey, China / Macau, Italy / Switzerland, Malta / Vietnam, Montenegro / Portugal, Morocco / Spain

 15 July 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS: China's new TP documentation rules (00:45) 1.1 Introduction (01:03) 1.2 CbC reporting (02:01) 1.3 Local file (04:42) 1.4 Master file (07:45) 1.5 Special issue file (08:34) 1.6 Other points (09:16) • For a copy of the Deloitte tax alert on Bulletin 42, visit www.deloitte.com/ap/dbriefs/bytescentral and the unofficial English translation of Bulletin 42, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Eunice Kuo (Shanghai) : eunicekuo@deloitte.com.cn 2. BEPS Action 4: group ratio rule (11:19) 2.1 Introduction (11:44) 2.2 Calculation of net third party interest expense (14:49) 2.3 Definition of group-EBITDA (19:51) 2.4 Impact of losses (25:14) 2.5 Concluding comments (27:31) • For a copy of the discussion draft: "Elements of the Design and Operation of the Group Ratio Rule", visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS: other news (31:51) 4. Asia Pacific (30:24) • India, New Zealand, Singapore, Taiwan • For a copy of the New Zealand consultation document on simplifying investment tax administration, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of Singapore tax authorities' guidance on application of GAAR provision, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (32:45) • European Court of Justice, EU, Ireland • For a copy of the ECJ's decision on withholding tax on interest derived by an Irish financial institution in Portugal, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of EC's press release on investigation against French and Belgian corporate tax exemptions to ports, visit www.deloitte.com/ap/dbriefs/bytescentral, and for copy of the Irish tax authorities' guidance on obligations to exchange information on tax rulings, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (34:31) • South Africa 7. Americas (35:07) • U.S. 8. Treaties (36:00) • Cyprus / Jersey, India / Kenya, Czech Republic / Kazakhstan

 8 July 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS Action 7: PEs (00:38) 1.1 Introduction (01:28) 1.2 Example 1 (07:29) 1.3 Example 2 (10:03) 1.4 Example 3 (14:25) 1.5 Example 4 (16:22) 1.6 Example 5 (19:10) 1.7 Final comments (21:51) • For a copy of the discussion draft on how to calculate the profits attributable to a PE, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS Actions 8 – 10: profit splits (22:37) 2.1 Introduction (22:45) 2.2 Profit split based on anticipated profits (25:01) 2.3 Profit split based on actual profits (26:37) 2.4 Guidance for application (31:08) • For a copy of the discussion draft regarding guidance on the profit split method, visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS: other news (31:51) • For a copy of the draft of conforming amendments to chapter IX of the OECD's Transfer Pricing Guidelines on business restructurings, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of the public comments received for the discussion draft on the multilateral instrument for BEPS tax treaty measures, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Asia Pacific (36:28) • China, India • For a copy of the Indian Income Tax Rules regarding the indirect share transfer provision, section 9(1)(i), visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (38:07) • EU, Spain, UK • For a copy of the EU?s TAXE II committee report: "Tax Challenges in the Digital Economy", visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (40:09) • Algeria / UK, Armenia / Germany, China / Romania, Romania / Uzbekistan, UAE / Uruguay

 1 July 2016 | File Type: video/mp4 | Duration: Unknown

1. Brexit: tax issues (00:45) 1.1 Possible alternatives to EU membership (02:08) 1.2 Customs duty (04:59) 1.3 VAT (06:15) 1.4 Corporate income tax (07:19) 1.5 Possible impact on double tax treaties (10:22) 1.6 Possible impact on BEPS (12:43) 1.7 Possible impact on other countries' tax laws (15:15) • For information: Bill Dodwell (London) : bdodwell@deloitte.co.uk • For a copy of our Tax Alert on Brexit tax issues, visit www.deloitte.com/ap/dbriefs/bytescentral 2. CbC reporting (16:20) 2.1 OECD: implementation guidance (16:43) • For a copy of the guidance, visit www.deloitte.com/ap/dbriefs/bytescentral 2.2 U.S. Final CbC regulations (28:06) • For information: Gretchen Sierra (Washington, D.C.) : gretchensierra@deloitte.com • For a copy of the final regulations, visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS: other news (35:52) 3.1 LuxLeaks (36:07) 3.2 New Zealand (36:41) • For a copy of the Cabinet Paper, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of BEPS agenda, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of New Zealand's taxation framework for inbound investment, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of New Zealand foreign trust disclosure rules, visit www.deloitte.com/ap/dbriefs/bytescentral 3.3 OECD (37:53) 4. Asia Pacific (38:42) • India, Indonesia, Philippines • For a copy of India?s announcement on the completion of negotiations to amend India / Cyprus treaty, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy our Tax Alert on India?s announcement regarding PANs, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of our Tax Alert on Indonesia's tax amnesty, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of Revenue Memorandum Order (RMO) 27-16, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (41:44) • EU State Aid, EU, Ireland, Netherlands, UK • For a copy of EU's decision on Netherlands / Starbucks State Aid case, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of EU?s directive on the VAT treatment of vouchers, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of Ireland's guidelines on bilateral APAs, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of UK?s guidance on withholding tax on outbound royalties, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (43:28) • Finland / Uzbekistan, Iceland / Liechtenstein, Lesotho / South Africa

 24 June 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS: EU’s ATAD (00:45) 1.1 Interest deductions (01:54) 1.2 CFC rules (07:09) 1.3 Hybrid mismatches (09:50) 1.4 Exit taxation (12:52) 1.5 GAAR (14:51) 1.6 Timing (16:32) 2. BEPS: other news (17:11) 2.1 OECD webcast (17:26) 2.2 Actions 8-10: OECD’s Transfer Pricing Guidelines (19:03) 2.3 Inclusive framework (20:20) 3. India: equalisation levy (21:43) • For information: Sunil Shah (Mumbai) : sunilshah@deloitte.com 4. Luxembourg company with a U.S. branch (29:48) • For a copy of the two government statements, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral 5. Asia Pacific (31:22) • China / Hong Kong, India • For a copy of our Tax Alert on the new administrative arrangements for certificates of residence (COR) under the China / Hong Kong DTA, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (32:56) • EU, Netherlands, Poland, Russia, Switzerland • For a copy of our Tax Alert on the Swiss parliament’s approval of Corporate Tax Reform III, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Africa (34:50) • East Africa (Kenya, Rwanda, Tanzania, and Uganda) • For a copy of the Tax Justice Network / ActionAid report, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Middle East and Central Asia (36:16) • Gulf Cooperation Council (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and UAE) 9. Americas (36:48) • Brazil, U.S. 10. Treaties (38:30) • Curaçao / Netherlands, Japan / Taiwan, Mali / Morocco, Turkmenistan / UK

 10 June 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS: news (00:38) 1.1 Two Washington tax conferences (00:50) 1.2 Other BEPS news (06:08) 2. EU State Aid (06:56) 2.1 EU?s internal working document (07:04) • For a copy of the document, visit www.deloitte.com/ap/dbriefs/bytescentral 2.2 Luxembourg (11:04) • For a copy of the document, visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS: Likely impact on business models: Disregarded payment made by a hybrid (11:32) 3.1 Impact of double tax relief on dual inclusion income (13:20) 3.2 Potential impact of CFC rules on dual inclusion income (16:46) 3.3 Treatment under double tax treaties (19:02) 4. Asia Pacific (26:43) • India 5. Europe (27:59) • Denmark, ECJ, EU, France, Hungary – For a copy of the "state of play" document on financial transaction tax, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of consultation document on investment funds in EU, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (31:24) • Nigeria 7. Americas (31:47) • Mexico, U.S. 8. Treaties (33:14) • Hungary / Turkmenistan, Somalia / Turkey

 3 June 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS: news (00:38) 1.1 Multilateral instrument (00:51) • For a copy of the request document, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 India's equalization levy starts operation (02:44) • For information: Sunil Shah (Mumbai) : sunilshah@deloitte.com 2. UK: Secondary adjustments (03:34) • For a copy of the consultation document, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: John Henshall (London) : jhenshall@deloitte.co.uk 3. BEPS: Likely impact on business models: Disregarded payment made by a hybrid (08:54) 3.1 D/NI mismatch (09:36) 3.2 Example 1: hybrid entity (11:50) 3.3 Example 2: PE (15:12) 3.4 Dual inclusion income (19:42) 3.5 BEPS Report: domestic law recommendations (25:28) 3.6 Other points (26:29) 4. Asia Pacific (27:46) • Bangladesh, Hong Kong, India, Japan, New Zealand, Vietnam – For a copy of our Tax Alerts regarding Hong Kong's legislation on intragroup financing, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of Hong Kong's guidance regarding the profits tax exemption for offshore funds, visit www.deloitte.com/ap/dbriefs/bytescentral, and a copy of our Tax Alert regarding New Zealand's GST on inbound digital supplies, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (30:28) • EU, Finland, UK – For a copy of the draft report of the European Parliament's TAXE II committee, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (31:26) • Malawi, Nigeria 7. Americas (32:20) • Brazil, Canada – For a copy of our Tax Alert regarding Brazil's consultation on "substantial economic activities", visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (33:34) • Azerbaijan / San Marino, Cyprus / Latvia, Ethiopia / Korea, France / Singapore 9. Jeff VanderWolk (33:53)

 27 May 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS: news (00:39) 1.1 OECD: Timetable (00:51) 1.2 EU (03:06) 2. EU State Aid (05:38) • For a copy of the "Commission Notice", visit www.deloitte.com/ap/dbriefs/bytescentral 3. Cases (10:51) 3.1 India: Adobe (11:08) 3.2 India: Ansaldo Energia (13:20) 3.3 India: Owens Corning (16:27) 3.4 India: BSR (19:17) 4. Asia Pacific (24:05) • India, Singapore, Taiwan – For a copy of the Indian draft rules regarding "indirect share transfers", visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of Singapore guidance on GST, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert regarding Taiwanese guidance on determining Taiwan-source income of certain foreign enterprises, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (26:17) • EU, Finland, Netherlands, Norway 6. Africa (27:53) • Niger, Tanzania 7. Americas (29:25) • Puerto Rico, U.S. • For a copy of the JCT's briefing document, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (31:42) • Armenia / Belarus, Armenia / Indonesia, Bulgaria / Romania, Cambodia / Singapore, Cyprus / Latvia, Jamaica / Mexico, Kosovo / UAE

 20 May 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS: news (00:42) 1.1 CbC Reporting (00:55) • For a copy of the transcript of the U.S. public hearing on the proposed CbC regulations, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 Action 4: Interest deductions (02:38) • For a copy of the UK consultation document, visit www.deloitte.com/ap/dbriefs/bytescentral 1.3 Unilateral measures (03:09) 2. India / Mauritius treaty (04:18) 2.1 Article 13: capital gain (05:05) 2.2 Article 13: consequential impact on India / Singapore treaty (16:35) 2.3 Other changes (22:18) 3. Cases (23:16) 3.1 India: Nortel (23:24) 4. Asia Pacific (27:44) • Australia, China, India, Malaysia, New Zealand 5. Europe (32:03) • Hungary, Netherlands, Russia, Ukraine • For a copy of our Tax Alert on the Fiscal unity / treaty non-discrimination article case, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Americas (35:18) • U.S. 7. Treaties (36:11) • Bahrain / Cyprus, Colombia / Panama, India / Mauritius

 6 May 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS: news (00:44) 1.1 Australia’s Diverted Profits Tax (00:58) • For a copy of the consultation paper, visit www.deloitte.com/ap/dbriefs/bytescentral and our Tax Alert on the Australian Budget, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: David Watkins (Sydney) : dwatkins@deloitte.com.au 1.2 Other Australian BEPS news (15:22) • For a copy of the discussion draft on Action 12, visit www.deloitte.com/ap/dbriefs/bytescentral and the report on corporate tax avoidance, visit www.deloitte.com/ap/dbriefs/bytescentral 1.3 CbC Reporting (17:28) 1.4 Hong Kong (19:14) 1.5 LuxLeaks: trial of whistleblowers and journalist (21:01) 1.6 BEPS Actions 8-10: start date (22:40) 1.7 BEPS Action 6: Non-CIV funds (25:42) • For a copy of the public comments on the treaty entitlement of non-CIV funds, visit www.deloitte.com/ap/dbriefs/bytescentral 2. Panama Papers (26:13) 3. Asia Pacific (26:59) • Australia, Bangladesh, China, India, Taiwan 4. Europe (31:55) • European Court of Justice, European General Court, EU, Netherlands, Norway – For a copy of the European Commission’s reasons for its decision regarding Belgium’s excess profits tax regime, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (33:45) • Zambia 6. Americas (34:08) • Argentina, Brazil, Ecuador, Puerto Rico, U.S. – For a copy of our Tax Alert on the Brazilian financial transaction tax, visit www.deloitte.com/ap/dbriefs/bytescentral and for a copy of the 2015 U.S. APA / MAP statistics report, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties and Customs Valuations (36:17) 7.1 Treaties (36:25) • Algeria / Saudi Arabia, Azerbaijan / Malta, Bahrain / Egypt, Bahrain / Morocco, China / Russia, Hong Kong / Latvia, Jersey / UAE, Saudi Arabia / Turkmenistan, Portugal / San Marino 7.2 Alignment of Transfer Pricing and Customs Valuations (36:41) • For a copy of the case study, visit www.deloitte.com/ap/dbriefs/bytescentral

 15 April 2016 | File Type: video/mp4 | Duration: Unknown

1. Panama Papers (00:51) 2. BEPS: news (02:33) 2.1 EU: Draft directive on public disclosure of CbC information (02:41) • For a copy of the draft directive, visit www.deloitte.com/ap/dbriefs/bytescentral 2.2 CbC: other news (08:10) 2.3 Digital economy: Israel (08:32) • For a copy of Circular 4 (in Hebrew), visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Jacob Houlie (Tel Aviv) : jhoulie@deloitte.co.il 3. BEPS: Likely impact on business models: Payments made to a reverse hybrid (09:51) 3.1 D/NI mismatch (10:32) 3.2 Examples 1 & 2 (11:22) 3.3 BEPS Report: domestic law recommendations (16:23) 3.4 BEPS Report: treaty recommendations (18:16) 3.5 CV / BV structure (21:25) 4. Asia Pacific (25:42) • Australia, China, New Zealand, Vietnam 5. Europe (26:50) • Belgium, EU, Germany, Italy, Sweden, UK 6. Americas (28:25) • Canada, Chile, U.S. 7. Treaties (29:25) • China / Germany, Hong Kong / Latvia, Egypt / Saudi Arabia, UAE / UK

 8 April 2016 | File Type: video/mp4 | Duration: Unknown

1. Panama Papers (00:38) 2. U.S.: Corporate inversions and earnings stripping (05:37) • For a copy of the report on Anti-Inversion Guidance Treasury Releases Temporary and Proposed Regulations, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of the report on Proposed Regulations Addressing Treatment of Certain Interests in Corporations as Stock or Indebtedness, visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS: news (07:44) 3.1 Action 6: Pension funds (07:56) • For a copy of the public comments, visit www.deloitte.com/ap/dbriefs/bytescentral 3.2 CbC (08:29) 3.3 Indonesia: foreign internet service providers (08:57) • For a copy of the Circular Letter (in Indonesian), visit www.deloitte.com/ap/dbriefs/bytescentral 4. BEPS: Likely impact on business models: Cost contribution arrangements (09:46) 4.1 Example A: "Dumb cash box" (10:35) 4.2 Example B: "Smart cash box" (17:09) 4.3 Example C: CCA participant (22:23) 4.4 CCAs vs. cost sharing (25:57) 5. Asia Pacific (32:28) • Australia, China, India, Japan, New Zealand 6. Europe (34:28) • Belgium, EU, Finland, Georgia, Italy, Russia, Spain, UK • For a copy of the EU VAT Action Plan, visit www.deloitte.com/ap/dbriefs/bytescentral, our Tax Alert on the Italian guidance, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Africa (35:59) • Algeria, Nigeria 8. Americas (36:33) • Mexico, Puerto Rico, U.S. • For a copy of the IRS 2015 report on APAs and MAP, visit www.deloitte.com/ap/dbriefs/bytescentral, IRS Chief Counsel Advice on the use of the relative value of risk-weighted assets, visit www.deloitte.com/ap/dbriefs/bytescentral, report "The President's Framework for Business Tax Reform: An Update", visit www.deloitte.com/ap/dbriefs/bytescentral 9. Treaties (37:36) • Bahrain / China, Chile / Uruguay, Georgia / Korea, Ivory Coast / Morocco, Jordan / UAE, Morocco / Slovenia

 1 April 2016 | File Type: video/mp4 | Duration: Unknown

1. BEPS: news (00:37) 1.1 Action 6: Treaty entitlement of non-CIV funds (00:51) • For a copy of the discussion draft, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 Action 1: India's equalization levy (03:59) • For a copy of the committee's report, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Sunil Shah (Mumbai) : sunilshah@deloitte.com 2. BEPS: 2016 U.S. model treaty: Headquarters company (19:56) 2.1 Introduction (20:21) 2.2 Condition (a): primary place of management and control (25:47) 2.3 Condition (b): active trade or business / "10% of gross income" minimum (31:13) 2.4 Condition (c): single country limitation (38:27) 2.5 Condition (d): country S gross income limitation (40:45) 2.6 Condition (e): ordinary income tax rules (41:22) 2.7 Condition (f): base erosion test (42:53) 2.8 Dividends and interest (49:39) 3. Asia Pacific (51:33) • Australia, China, India, Japan, New Zealand, Philippines, Singapore, Sri Lanka • For a copy of our Tax Alert on Circular 36 and a copy of our Tax Alert on the Singapore Budget, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (53:46) • Denmark, Estonia, ECJ, EU, Germany, Moldova, Netherlands, Norway, Switzerland, Turkey, UK 5. Africa (55:25) • Mauritania, Morocco, South Africa 6. Middle East and Central Asia (55:43) • Kuwait 7. Americas (56:00) • Argentina, Brazil, Canada, Colombia, Puerto Rico, U.S. • For a copy of our Tax Alert on the Canadian Budget, the Walmart case decision, U.S. final regulations (T.D. 9759) and (T.D. 9760), visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (56:58) • Bosnia and Herzegovina / Poland, Botswana / Malawi, China / Indonesia, Czech Republic / Turkmenistan, France / Switzerland, India / Indonesia, Philippines / Turkey

 18 March 2016 | File Type: video/mp4 | Duration: Unknown

1. UK Budget (00:38) 1.1 BEPS measures (01:02) 1.2 Non-BEPS measures (07:46) • For a copy of the "Business tax road map", visit www.deloitte.com/ap/dbriefs/bytescentral, our Tax Alert regarding inbound investors into the UK, visit www.deloitte.com/ap/dbriefs/bytescentral, and our UK Budget website, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Bill Dodwell (London) : bdodwell@deloitte.co.uk 2. BEPS: news (11:56) 3. BEPS: 2016 U.S. model treaty: Derivative benefits (14:31) 3.1 Introduction (15:38) 3.2 Article 22(4): two conditions (18:05) 3.3 "Equivalent beneficiary" definition: situation 1 (27:14) 3.4 "Equivalent beneficiary" definition: situation 2 (33:57) 3.5 "Equivalent beneficiary" definition: situation 3 (36:15) 3.6 Comparison of "derivative benefits rule": Article 22 vs. BEPS Report on Action 6 (38:32) 4. Asia Pacific (39:41) • Australia, China, India, Sri Lanka 5. Europe (40:38) • Belgium, EU, France, Ireland, Poland, Portugal, UK 6. Americas (41:24) • Brazil, Colombia, U.S. 7. Treaties (41:55) • Andorra / Luxembourg, Bahrain / Tajikistan, Belarus / Kazakhstan, Kazakhstan / Slovenia, Portugal / Senegal, Singapore / UAE

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