Deloitte Asia Pacific Dbriefs Bytes
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Deloitte Asia Pacific Dbriefs Bytes
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Our last Dbriefs Bytes is 2 March 2018. Thank you for watching Dbriefs Bytes during the last 5½ years.1. Digital tax: EU (00:42)1.1 Justification (01:08)1.2 Long-term, comprehensive solution (03:11)1.3 Short-term, targeted solution (0
1. US tax reform (00:39)• BEAT, FDII, transition tax, GILTI• For a copy of the Revenue Procedure 2018-17, visit www.deloitte.com/ap/dbriefs/bytescentral2. CV/BV structures: ATAD2 vs. GILTI (04:05)2.1 Introduction (04:36)2.2 ATAD2, A
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 aux
1. US tax reform: FDII & global trade agreements (00:37)1.1 Agreement on Subsidies and Countervailing Measures (ASCM): prohibited subsidies (01:04)1.2 Déjà vu? (07:44)1.3 FDII: a prohibited subsidy under ASCM? (11:50)1.4 Other trade ag
1. US tax reform: FDII & BEPS Action 5 (00:40)1.1 Introduction (00:48)1.2 BEPS Action 5: nexus approach for IP regimes (02:57)1.3 BEPS Action 5: what is an "IP regime"? (07:12)1.4 BEPS Action 5: non-IP regimes (11:53)1.5 Bifurcation?
1. US tax reform: global impact (00:44)1.1 Impact on "hub jurisdictions" (01:05)1.2 Impact on high tax countries (10:46)1.3 Impact on foreign country CFC rules (13:35)1.4 Impact of BEAT (15:05)2. 2017 Edition of OECD Model Treaty an
1. US tax reform (00:44)1.1 What's in a name? (01:02)1.2 Territorial system vs. full inclusion system (with foreign tax credits) (02:37)1.3 GILTI: impact of foreign tax credits (06:51)1.4 GILTI: impact of limited taxable income (09:45)
1. US tax reform (00:39)1.1 Corporate income tax rate, domestic dividends, and alternative minimum tax (AMT) (06:16)1.2 Interest and net operating loss (NOL) deductions (02:38)1.3 Full expensing of qualified property (05:58)1.4 100% de
1. BEPS (00:44)• For a copy of– OECD's updated CbC guidance– OECD's 2016 MAP statistics– Our Tax Alert regarding Italy's proposal for an equalization tax, on internet advertisements– Public comments received in regard to the draft to
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/bytescentral1.2 Unilateral action (11:28)2. Cases (12:25)3. EU State Aid (22:31)3.1 Introduction (22:40
1. US tax reform (00:39)2. Asia Pacific (02:35)• Australia, China, India, New Zealand, Sri Lanka, Taiwan• For a copy of- Australia's discussion paper regarding the impact of US tax reform on Australia's economy- Australian Productiv
1. Transfer pricing: profit splits (00:44)1.1 Introduction (00:52)1.2 Unrelated parties (02:45)1.3 Risk (06:16)1.4 Profits to be split (08:49)1.5 Profit-splitting factors (10:16)1.6 Transactional profit / loss split method? (12:08)
1. BEPS (00:43)1.1 Digital taxation (00:56)• To access the videos of the OECD public consultation meeting on digital taxation• To access the European Commission's online survey on digital taxation• To obtain a copy of the IOTA report,
1. BEPS (00:45)1.1 Digital (00:58)• To obtain a copy of the comments received regarding the OECD's public consultation on the tax challenges of digitalization, visit www.deloitte.com/ap/dbriefs/bytescentral• To access information regardi
1. BEPS (00:45)1.1 Action 5: Harmful Tax Practices Report (00:58)• To obtain a copy of the OECD's report, "Harmful Tax Practices - 2017 Progress Report on Preferential Regimes", visit www.deloitte.com/ap/dbriefs/bytescentral1.2 OECD Tax
1. BEPS (00:49)1.1 Digital (01:03)1.2 International Compliance Assurance Program (ICAP) (04:10)• To obtain a copy of the ICAP information brochure, visit www.deloitte.com/ap/dbriefs/bytescentral1.3 Handbooks on CbC Reporting (05:20)•
1. Digital (00:46)• To obtain a copy of the OECD's request for public input and outline of draft interim report regarding taxation of the digital economy, visit www.deloitte.com/ap/dbriefs/bytescentral2. US Tax Reform (06:36)• To obtain
1. Digital (00:44)• For a copy of the European Commission's paper regarding options for taxing the digital economy, visit www.deloitte.com/ap/dbriefs/bytescentral2. PPT Examples (04:35)2.1 Introduction (04:43)2.2 Example C (06:44)2.
1. Digital (00:45)• For a copy of- Joint statement from the 4 EU Member States- Estonian Presidency's briefing note- UN's note on "unilateral measures"- Visit www.deloitte.com/ap/dbriefs/bytescentral2. OECD & UN documents (04:44)
1. IFA Congress: BEPS & Other Topics (00:42)2. UN Tax Experts Committee (03:43)3. CbC reporting (04:55)3.1 Updated guidance on implementation of CbC Reporting (05:11)3.2 Guidance on the appropriate use of information in CbC Reports (
1. PPT Examples (00:44)1.1 Introduction (00:52)1.2 Example A (03:49)1.3 Example B (17:02)2. Global Forum: Peer review of exchange of information in 10 jurisdictions (24:53)• To access the OECD's 10 peer review reports, visit www.del
1. 2017 OECD Model Treaty and Commentary: draft amendment (00:44)• To obtain a copy of the published comments on the draft amendments to the 2017 OECD Model Treaty and Commentary, visit www.deloitte.com/ap/dbriefs/bytescentral2. PPT Examp
1. BEPS (00:45)1.1 New Zealand (00:53)• To obtain a copy of New Zealand's BEPS related government documents and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral1.2 Korea (05:39)1.3 Hong Kong (06:43)• To ob
1. BEPS (00:44)1.1 Transfer pricing: risk (00:53)1.2 CbC reporting (11:58)• To obtain a copy of the OECD's additional guidance on the implementation of CbC reporting and our Tax Alert on this topic1.3 Action 2: Branch mismatch arrangem
1. 2017 OECD Model Treaty: draft amendments (00:38)1.1 Introduction (00:46)1.2 First group of draft amendments (02:02)1.3 Second group of draft amendments (11:23)• To obtain a copy of the draft amendments, visit www.deloitte.com/ap/dbr
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