27 January 2017




Dbriefs Bytes show

Summary: 1. TPP (00:40) 2. Brexit (03:26) • For a copy of Prime Minister's speech, visit www.deloitte.com/ap/dbriefs/bytescentral, and the Supreme Court decision, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Transfer Pricing (07:44) • For a copy of the discussion draft, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Asia Pacific (08:58) • Australia, India, Malaysia • For a copy of - Australia's announcement regarding GST fraud scheme, visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert on Australia's draft legislation regarding the increase in level of penalties imposed on "significant global entities", visit www.deloitte.com/ap/dbriefs/bytescentral - Australia's final guidelines regarding transfer pricing risks associated with offshore procurement, marketing, sales and distribution hubs, visit www.deloitte.com/ap/dbriefs/bytescentral and our Tax Alert on the topic, visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert regarding India's GST start date deferral, visit www.deloitte.com/ap/dbriefs/bytescentral, and India's final POEM guidelines, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (18:46) • European Court of Justice, EU, Germany, Netherlands, Serbia • For a copy of - Mercedes Benz case (Italy VAT), visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert on Germany's decision to proceed with a bill to limit the deductibility of certain related party, cross-border royalty payments, visit www.deloitte.com/ap/dbriefs/bytescentral - Netherlands: letter to the House of Representatives from Minister of Finance (in Dutch), visit www.deloitte.com/ap/dbriefs/bytescentral 6. Americas (22:31) • U.S. • For a copy of - Final, temporary and proposed regulations in regard to transfers of appreciated property to partnerships with related foreign partners, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral - Final, temporary and proposed regulations in regard to inversion transactions, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert on the topic, visit www.deloitte.com/ap/dbriefs/bytescentral - Final, temporary and proposed regulations in regard to dividend equivalent payments from US sources, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral - Final regulations in regard to the qualifying income exception for publicly traded partnerships not to be treated as corporations for US tax purpose, visit www.deloitte.com/ap/dbriefs/bytescentral - Final regulations in regard to certain transfers of property to regulated investment companies (RICs) and real estate investment trusts (REITs), visit www.deloitte.com/ap/dbriefs/bytescentral - Corrections to the final and temporary section 385 regulations, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral - Revenue Procedure 2017-23, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (25:54) • Armenia / Belarus, Belarus / Hong Kong, Chile / Italy, Hungary / Iran, Hungary / Iraq, Hungary / Luxembourg, India / Kuwait, India / Slovenia, Japan / Latvia, Jersey / Seychelles, Paraguay / UAE, Portugal / Vietnam, Turkmenistan / UK, UAE / UK