24 February 2017




Dbriefs Bytes show

Summary: 1. BEPS (00:33) • To obtain a copy of the agreed compromise for the EU's ATAD II (hybrid mismatch rules), visit www.deloitte.com/ap/dbriefs/bytescentral and for our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral 2. Cases (04:25) 2.1 Italy: "Beneficial ownership" case (04:33) • To obtain a copy of our Tax Alert on this case, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (15:46) • Australia, Hong Kong, India, Philippines, Singapore • For a copy of - Australia's final bill to impose GST on low-value goods, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral, and for our Tax Alert on the topic, visit www.deloitte.com/ap/dbriefs/bytescentral - Australia's decision regarding the Uber case, visit www.deloitte.com/ap/dbriefs/bytescentral and for our Tax Alert on the judgement, visit www.deloitte.com/ap/dbriefs/bytescentral - Australia's Practical Compliance Guideline PCG 2017/2, visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert on Hong Kong's Budget 2017, visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert on Singapore's Budget 2017, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (24:15) • Belgium, Ireland, Switzerland, Ukraine • For a copy of - Our Tax Alert on Belgium's legislation for a BEPS-compliant version of patent box, visit www.deloitte.com/ap/dbriefs/bytescentral - Ireland's consultation paper, visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert on Ukraine's recent tax law changes, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (26:10) • South Africa • For a copy of our Tax Alert on South Africa's Budget 2017, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Middle East and Central Asia (27:23) • Oman 7. Americas (28:18) • Colombia, Honduras 8. Treaties (29:26) • Azerbaijan / Denmark, Burundi / UAE, Ghana / Morocco, Hong Kong / Pakistan, India / Israel, Kazakhstan / Slovenia, Macedonia (FYR) / UAE