24 November 2017




Dbriefs Bytes show

Summary: 1. Digital Taxation (00:39) 1.1 UK position paper (00:56) • For a copy of the position paper, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 Unilateral action (11:28) 2. Cases (12:25) 3. EU State Aid (22:31) 3.1 Introduction (22:40) 3.2 Group financing exemption under the UK's CFC rules (24:37) • For a copy of the European Commission's letter regarding its decision to start a full investigation of the group financing exemption under the UK's CFC rules, visit www.deloitte.com/ap/dbriefs/bytescentral 3.3 Germany's government report (36:53) • For a copy of thegovernment document on the European Commission's recent State Aid enforcement actions and their effects on Member State competence in tax policy (in German), visit www.deloitte.com/ap/dbriefs/bytescentral 4. OECD (38:18) • For a copy of the second round of peer reviews on the exchange of information on request and 2017 Implementation Report on the automatic exchange of information, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Asia Pacific (39:34) • Australia, China, India, Singapore • For a copy of - Australia's draft legislation relating to hybrid mismatches - China's Bulletin 40 (in Chinese) - India's government order regarding the establishment of a task force to overhaul the country's direct tax system - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (41:40) • ECJ, France, UK • For a copy of - European Court of Justice's decision in Cussens's case: direct application, to Irish VAT, of the EU anti-avoidance principle concerning the abuse of rights - Our Tax Alert regarding France's second amended finance bill for 2017 - Our Tax Alert regarding the UK's Autumn Budget 2017 - Visit www.deloitte.com/ap/dbriefs/bytescentral 7. Americas (43:43) • Chile, US