9 February 2018




Dbriefs Bytes show

Summary: 1. US tax reform (00:36) 2. 2017 Edition of OECD Model Treaty and Commentary: Art. 5(4) (03:22) 2.1 Introduction (03:30) 2.2 "Preparatory or auxiliary character": a required condition for all subparagraphs? (05:48) 2.3 "Preparatory or auxiliary character": meaning (11:16) 2.4 Subparagraphs (a) & (b) (14:17) 2.5 Subparagraph (e) (17:19) 3. Cases (19:48) 3.1 Netherlands: dual residence tie-breaker (20:04) • For a copy of the Dutch Supreme Court decision in the dual residence tie-breaker case (in Dutch), visit www.deloitte.com/ap/dbriefs/bytescentral 3.2 Australia: RCF case (30:35) • For a copy of the Federal Court of Australia's decision in the RCF case, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Asia Pacific (46:48) • Australia, China, Korea • For a copy of – Australia's draft guidelines on the operation of the diverted profits tax – Australia's consultation documents on draft legislation to give the force of law to the MLI • International Tax Agreements Amendment (Multilateral Convention) Bill 2018 – Exposure draft – Explanatory memorandum – China's Bulletin 9 on "beneficial ownership" (in Chinese) – Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (49:14) • Belarus, EU, Germany, Ireland, Norway • For a copy of – Our Tax Alert in regard to EU and Norway signing the VAT cooperation agreement – Documents from the European Commission's VAT Expert Group meeting • General provisions: working document • Non-Union scheme: working document • Union scheme: working document • Draft paper on meaning of "financial, economic and organizational links" in connection with VAT groups • Draft paper on possible VAT implications of transfer pricing – Our Tax Alert on the German case in regard to the definition of the "direct shareholding" requirement under the EU parent-subsidiary directive and its implementation into German tax law – Our Tax Alert regarding the tax policies of Germany's new government coalition – Ireland's guidance regarding capital allowances for intangible assets and related interest deductions – Norway's guidance on MAP procedures – Visit www.deloitte.com/ap/dbriefs/bytescentral 6. BEPS (52:16) 6.1 Updated guidance on implementation of CbC Reporting (52:30) • For a copy of OECD's updated CbC guidance and compilation of approaches adopted by jurisdictions, visit www.deloitte.com/ap/dbriefs/bytescentral 6.2 Updated conclusions on preferential tax regimes (53:45) • For a copy of updated table of regime results, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (54:18) • Barbados/Cyprus, Ghana/Ireland