Dbriefs Library

Webcasts archived in the last month can be accessed on this page. Click here to view the full list of available archives from the past 6 months. For a complete program schedule and topic information on upcoming webcasts, select the Program Guide from the menu on the right.

您可以在本网页登入过去一个月内举办的网络讲座。查看在过去6个月内举办的昔日网络讲座的完整清单，请点击此处。如欲获取快将举行的网络讲座的详细时间表及讲题信息，请点选网页右栏的网络讲座指南。

過去1カ月間に配信されたWebcastのアーカイブはこのページに掲載されています。1カ月以上経過したアーカイブは、こちらに掲載されています。今後配信予定のWebcastについては、右の欄にあるプログラムガイドをご覧ください。

India Spotlight

India's Engineering Procurement and Construction Contracts: What Tax Risks Do Construction Contractors Face?

9 February 2012
Host: Neeru Ahuja
Presenters: Ashesh Safi, S.P. Singh, and Krishnamani Subramanian

India is expected to invest an estimated US$1.48 trillion into infrastructure projects by 2017. Engineering Procurement and Construction (EPC) contracts control these projects. How do recent developments impact EPC contractors operating in India? We'll discuss:

• An overview of EPCs, including typical contract structure, duration, and tax and regulatory amendments to which multinational contractors are exposed.
• Legislative initiatives currently underway that may affect EPCs, including proposed changes to the Direct Taxes Code and limited liability partnership rules.
• Transfer pricing implications of transactions conducted between group companies under EPC provisions.

Understand potential impacts of current and proposed tax, transfer pricing, and regulatory amendments on your current and future infrastructure construction projects in India.

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International Tax

Japan Corporate Tax Rate Reduction and 2012 Tax Reform Proposals

8 February 2012
Host: Nick Walters
Presenters: Mark Brandon, Frances Somerville, and Jun Takahara

After major disruptions in early 2011, the Japanese parliament has strived to address issues on many fronts. What are the latest tax developments you should know about? We'll discuss:

• The recently passed corporate tax rate cut, originally proposed in the 2011 Tax Reform.
• The temporary 10-percent surtax to fund reconstruction following the March 2011 earthquake and tsunami disaster.
• The Tax Commission's Tax Reform Proposals for 2012, including a new earnings-stripping rule aimed at restricting the deductibility of interest paid to overseas related parties.

Gain insights on corporate and individual taxation matters most likely to impact foreign firms investing in Japan.

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(Tune in to the Japanese version of this webcast presented on 8 February 2012. Please visit Japanese language webcasts website for program details.)

Japanese Language Webcasts

平成24年度税制改正大綱

2012年2月8日
司会進行：藤巻 晴美
講師：北野 聡史、青山 祥子

平成23年12月10日に公表された「平成24年度税制改正大綱」について、改正のポイントをタイムリーに解説します。 また、東日本大震災等の影響により公布・施行が遅れていました平成23年度税制改正の積残し事項の一部が平成23年12月2日に公布・施行されました。 それぞれの重要な改正点を、法人税を中心に税務の専門家がわかりやすくご説明します。

平成23年度税制改正（平成23年12月施行分）および「平成24年度税制改正大綱」の解説

• 法人税
• その他改正点について

このWebcastのアーカイブを見る

(英語で「平成24年度税制改正大綱」のポイント解説は、International Taxをご覧ください。)

Indirect Tax

Analytics: The Next Frontier for Indirect Tax Reviews and Audits

2 February 2012
Host: Robert Tsang
Presenters: Jan De Clercq, Eddy Hartman, Richard Mackender, and Wilds Ross

If indirect tax management was not complex and challenging enough, an increasing number of Asia Pacific tax authorities are using analytics technologies to conduct e-Audits. How can you respond in kind? We'll discuss:

• Recent trends in use of analytics by indirect tax authorities in other regions of the world, and their growing use in Asia Pacific countries.
• Ways corporate taxpayers themselves can use analytics tools in audits and to manage other risks associated with VAT and GST compliance.
• Leveraging the investment by using analytics tools to generate cash.

Learn how emerging technologies from Europe and North America are spreading to the Asia Pacific region and how you can use them for indirect tax management.

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Special Edition: International Tax

Vodafone Case: Indian Supreme Court Decision
“Look at”, but don’t “Look through”

27 January 2012
Host: Steve Towers
Presenters: Vijay Dhingra, Vipul Jhaveri, and Rohan Solapurkar

The Supreme Court of India on January 20 announced its decision in the high-profile Vodafone case. The Court has delivered a judgment on the controversial issue of taxation of indirect transfer of shares of an Indian entity. Bottom line: the case is a victory for Vodafone and Hutchison. We'll discuss:

• An analysis of the Supreme Court judgment, in particular the basis for the conclusion. Specifically, the critical threshold issue of the “look at” approach, which is at the heart of the Supreme Court judgment, will be carefully considered.
• Implications for M&A transactions, executed prior to the Direct Taxes Code becoming law, and post enactment of the Direct Taxes Code which is proposed to be effective from 1 April 2012.
• Aspects that need to be considered by investors considering the Supreme Court decision and the provisions contained in the Direct Taxes Code.

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International Tax

Draft FATCA Regulations - What's Next?

19 January 2012
Host: Jim Calvin
Presenters: Kevin Chang and Anna Smith

The U.S. Foreign Account Tax Compliance Act (FATCA) requires non-U.S. financial institutions to identify and report annually on their U.S. account holders after 2012. The first actionable guidance for the implementation of FATCA has been promised by the U.S. IRS Commissioner soon after 1 January 2012. What are the main points of the regulations and how may these affect your firm? We'll discuss:

• Examination of exemptions and exclusions.
• Review of technical clarifications.
• Analysis of implementation steps.
• Step-by-step considerations for remediation.
• Actions required for withholding and reporting systems.

Learn how financial institutions can respond to the FATCA regulations to address the risks of severe penalties for non-compliance.

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Global Financial Reporting

IFRS: Important Developments

18 January 2012
Host: Joel Osnoss
Presenters: Randall Sogoloff and Andrew Spooner

The pace of standard-setting developments at the International Accounting Standards Board (IASB) is unprecedented, and it is creating challenging times for financial and tax professionals. What developments should you know about now? We'll discuss:

• The IASB's timeline for the issuance of exposure drafts and new accounting standards.
• The financial instruments project including the issuance of the hedge accounting review draft.
• Recent developments from the IASB on its other current projects.

Stay informed about the latest developments from the IASB and their potential effects on your financial reporting and tax accounting.

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Countdown to the India Direct Taxes Code

India's Direct Taxes Code Proposals: The New CFC Regulations, Changes in Capital Gains, and Transfer Pricing

12 January 2012
Host: Neeru Ahuja
Presenters: Vijay Dhingra and Vishweshwar Mudigonda

India's proposed Direct Taxes Code (DTC), set to become effective in April 2012, introduces the CFC Regulations and spells out significant new rules for the tax treatment of capital gains and transfer pricing. What do you need to know? We'll discuss:

• Overview of the proposed CFC Regulations and challenges ahead.
• How capital gains taxes are likely to work under the DTC rules, with a special focus on business reorganizations and M&A-related taxes.
• Capital gains derived from indirect transfers and potential taxation in India.
• Anticipated DTC changes to India's already stringent transfer pricing regulations.
• Actions required for withholding and reporting systems.

Examine how these critical areas of taxation may change under the DTC and ways that businesses can prepare to address them.

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