Asia Pacific Dbriefs

Archived Webcasts

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 the menu on the right.

Upcoming Webcasts

R&D Tax Incentives

R&D Tax Incentives in Korea: The Pot Gets Bigger?

14 February, 2:00 – 3:00 PM HKT (GMT +8)
Host: Jason Crawford
Presenters: Gyung Ho Kim and Jee Won Kwon

Similar to many other jurisdictions, Korea offers certain tax incentives for companies that incur research and development (R&D) expenditures there. With the Korean government expanding these tax benefits to more industries in an effort to boost Korea's R&D position globally, what are the relevant considerations for multinational corporations? We'll discuss:

• Korean incentives currently available for R&D expenditures, including an outline of eligible expenses.
• A comparison of R&D incentives in Korea and several other Asia Pacific countries.
• Implications for companies with overseas R&D expenditures, including tax holidays offered for R&D service subsidiaries of foreign multinationals.

Learn about Korean R&D tax incentives potentially available for your business, and explore potential opportunities for efficient planning associated with your future investment in Korea.

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International Tax

International Tax: What Can We Learn from the Top Tax Cases of 2011?

21 February, 2:00 – 3:00 PM HKT (GMT +8)
Host: Steve Towers
Presenters: Leonard Khaw, Jun Takahara, and Sunil Shah

Fascinating court decisions have emerged in 2011 involving the interpretation of double tax treaties and other international tax issues. What do these cases reveal? We'll discuss:

• Permanent establishment cases in Norway and India, as well as Indian cases involving the applications of the royalties definition to telecommunications and cloud computing transactions.
• Anti-avoidance cases in the UK and Australia.
• Non-discrimination article cases in the UK and Germany.
• A Mexican case involving equity derivatives, an update on a royalties conduit case in Canada, and a review of the Vodafone case in India.

Understand technical and practical implications of key rulings and discover how they apply to your company's international tax planning.

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Indirect Tax

Getting Set for GST: Developments in India and Malaysia

23 February, 2:00 – 3:00 PM HKT (GMT +8)
Host: Robert Tsang
Presenters: Prashant Deshpande and Kah Seong Fan

Goods and services taxes (GST) continue their inexorable spread across Asia Pacific as both India and Malaysia get set for new GST regimes. What should multinationals consider as they conduct business in these countries? We'll discuss:

• India's recent concept paper proposing a negative list of services subject to the country's Service Tax – how will this change the Service Tax landscape in India and pave the way for dual GST?
• Malaysia's draft general and specific GST guidelines, including provisions for the Approved Trader Scheme, which many companies that export from Malaysia may want to use.

Learn about practical issues associated with the administration of the new rules in both countries, and actions companies should consider now to prepare.

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International Assignments

Asia Pacific International Assignments: Planning Social Security for Mobile Employees

28 February, 2:00 – 3:00 PM HKT (GMT +8)
Host: Robert Basker
Presenters: Sandy Cheung, Ciaran Devery, and Saraswathi Kasturirangan

Multinational employers with mobile employees may incur significant unanticipated costs arising from continued home country or new host country social security obligations. What issues should tax executives be aware of, including recent developments in India and China? We'll discuss:

• An overview of social security in the region, including details of triggers for these social security obligations for mobile employees.
• Recently proposed changes to social security laws in India and China.
• Other hot issues for companies with mobile employees, including identifying potential cost savings opportunities through structuring of employment income packages, totalization agreements, and medical benefits under a state scheme, as well as mitigation of dual coverage.

Learn about this complex area of planning for companies with international assignees.

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并购

投资于未知区域：成功进行海外交易的驱动力

2月29日上午11时－下午12时（香港/北京时间, GMT +8）
主持人: 梁捷
主讲人: 尹文、李晓晖及袁毓东

2011年对于中国竞购者来说是繁忙的一年。即使面对颇不稳定的经济形势，中国竞购者也实现并完成了一些标志性的交易。不管怎样，他们仍旧面临一些政治和经济问题的挑战，并且学习通过新途径处理风险。如何分门别类地进行风险管理？例如，在澳大拉西亚收购消费品业务相比医药企业在欧洲竞标将面临哪些不同问题？通过一些案例分析，我们将讨论:

• 监管壁垒及审批程序;
• 政治风险以及如何减弱风险;
• 技术转让问题及知识产权问题;
• 并购后整合成本及规划;
• 其他针对不同地区的风险。

通过2011年三个公司在海外成功并购的案例，学习它们如何面对并克服风险。

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Indirect Tax

Targeted VAT and GST Audits: Are You in The Line of Fire?

8 March, 2:00 – 3:00 PM HKT (GMT +8)
Host: Robert Tsang
Presenters: Rodger Muir and Turmanto

Indirect tax authorities in the Asia Pacific region are moving away from traditional audit approaches based on size of a business to ones based on complexity of a particular industry or sector. Who should be concerned? We'll discuss:

• Recent audit developments around the region, including Australia, India, and Southeast Asia, and how these audit activities are panning out for taxpayers.
• From macro to micro – which types of businesses are likely to be targeted?
• Potential impacts, risks, and benefits for targeted businesses and strategies for defending against targeted audits.

Gain insights into the evolving focus and scope of audits by indirect tax authorities across the region and how businesses can prepare for potentially increased scrutiny.

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International Tax

2011 Update to the UN Model Treaty and Commentary: "Abuse" of Double Tax Treaties

13 March, 2:00 – 3:00 PM HKT (GMT +8)
Host: Steve Towers
Presenters: C.A. Gupta, Alyson Rodi, and Vicky Wang

The 2011 Update to the United Nations Model Double Tax Treaty and Commentary contains significant comments and examples on the "abuse" of double tax treaties. These UN statements are far more extensive than the corresponding passages in the OECD Commentary. We'll discuss the UN Commentary's analysis of various "abusive" situations, including:

• Dual residence, transfer of residence, and triangular cases.
• Transactions which modify the treaty characterization of income, such as the conversion of dividends into interest, conversion of royalties into capital gains, allocation of price under mixed contracts, and the use of derivatives.
• Time limit for certain permanent establishments and thresholds for the source taxation of capital gains on shares.

Understand how the UN's new comments on abusive situations might affect the application of double tax treaties in the Asia Pacific region.

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