Dbriefs: Recently archived webcasts |
Recently archived webcasts can be accessed on this page. For a complete programme schedule and topic information, select the Programme guide.
Archived recently
Tax Management and Tax Accounting
Tax Function Transformation and Outsourcing - New Developments
22 May 2013, 12.00 noon BST, 1.00 pm CEST
Host: Ian Sadler
Presenters: Ian Sadler, Christophe De Waele, Sarah Watts
Developing a tax function model that enables flexible and efficient delivery of tax compliance across multiple locations is a high priority for many companies, especially with so many new internal and public stakeholders involved. What are the current trends and emerging practices in EMEA? We'll discuss:
- Themes arising from Deloitte's 2012 Global Survey on Compliance and Outsourcing.
- Drivers and trends in global compliance management.
- Centralisation and transformation of the global compliance function.
- Automation and a new 'continuum of sophistication'.
- Generating value and insight.
- Future resourcing models - internal and outsourced.
Keep abreast of new approaches, 'mega trends' and global best practices.
Indirect Tax
VAT Place of Supply of Services: Update on 2015 Changes
24 April 2013, 12.00 noon BST, 1.00 pm CEST
Host: Daniel Lyons
Presenters: Kendra Hann, Pascal Schrijver
From 1 January 2015, telecommunications, broadcasting and other electronically supplied services will be treated as being supplied where the recipient is established or usually resides. The European Commission’s recently issued proposal for an Implementing Regulation clarifies the application of these new rules. What does your organisation need to do to be ready for 2015? We'll discuss:
- An overview of the changes.
- Proposed definitions of the services covered.
- Proposed guidance regarding the location of customers and evidential requirements.
- An overview of the implementation of the changes across Member States.
- Practical measures to be taken between now and 2015.
Learn more about the latest developments in this area.
Tax Management and Tax Accounting
UK Generally Accepted Accounting Principles are Changing
9 April 2013, 12.00 noon BST, 1.00 pm CEST
Host: Alan Macpherson
Presenters: Pippa Booth, David Boneham, Stephanie Hurst
UK GAAP is changing, with new accounting standards issued. These new standards will apply to all companies and entities in the UK and Ireland, other than listed groups that already use IFRS, and will be effective from 1 January 2015 (with optional early adoption possible). What are the key considerations for your organisation in complying with new UK GAAP? We'll discuss:
- The framework for UK GAAP (FRS 100), IFRS with reduced disclosure (FRS 101) and new UK GAAP (FRS 102).
- Accounting for current and deferred tax.
- Key tax considerations, including treasury matters such as hedging and functional currency.
- Timetable and next steps.
Get ready for these significant changes.
Indirect Tax
OECD International VAT/GST Guidelines: Global Principles
28 March 2013, 12.00 noon GMT, 1.00 pm CET
Host: Daniel Lyons
Presenters: Odile Courjon, Piet Vandendriessche
The OECD has launched new draft international VAT/GST guidelines as part of an initiative to standardise international VAT/GST rules, with input due by 3 May 2013. What are the new guidelines and what impact could they have within the EMEA region? We'll discuss:
- What the new consolidated guidelines contain, including the principle of neutrality.
- Highlights of the OECD Global Indirect Tax meeting in November 2012, including global perspectives on implementing VAT/GST, designing efficient and equitable indirect tax systems, and applying VAT/GST to international trade.
- Potential practical implications for businesses.
Learn more about the proposed international OECD VAT/GST guidelines.
International Tax
The OECD’s Work on Base Erosion and Profit Shifting
28 February 2013, 1.00 pm GMT, 2.00 pm CET
Host: Bill Dodwell
Presenters: Tim Tuerff, Alison Lobb
The OECD is responding to the growing perception that governments lose substantial corporate tax revenue because profits are shifted to favourable tax locations, and the recognition that international common tax principles may not have kept pace with changing business environments. Political interest may mean that the OECD now has backing to tackle the issue. What does your organisation need to know about the key pressure areas and implications for the future of the international tax system? We'll discuss:
- Mismatches in entity/instrument characterisation.
- Tax treaty concepts for digital goods and services.
- Transfer pricing and financing activities.
- Anti-avoidance measures and the availability of preferential regimes.
- The OECD’s timetable and next steps.
Gain insights into the debate.
Indirect Tax
China VAT Reform: Separating Myth From Reality?
6 February 2013, 10.00 am GMT, 11.00 am CET
Host: Kendra Hann
Presenters: Robert Tsang, Sarah Chin
In 2012, the China VAT pilot programme was introduced in Shanghai, then expanded to Beijing; plans are for expansion to other provinces and cities. What practical issues arise from the programme’s implementation and what will future VAT reforms mean for your organisation in China? We'll discuss:
- Experiences of the programme’s introduction.
- Key issues in practice and steps businesses can take to manage them.
- Techniques and action plans for a smooth transition from a business taxpayer to a VAT payer.
- Future developments – a look ahead at what may be next in VAT.
Learn about what the changes mean for your business and partners, suppliers, and clients or customers in China.
Transfer Pricing
Recent OECD Developments – Transfer Pricing and Permanent Establishments
30 January 2013, 12.00 noon GMT, 1.00 pm CET
Host: Achim Roeder
Presenters: John Henshall, Alison Lobb
The OECD has been continuing its work on many projects affecting the taxation of multinational entities, including the transfer pricing of intangibles and definition of permanent establishments. At the same time, the United Nations has published its Practical Transfer Pricing Manual for Developing Countries. What does your organisation need to know to keep up to speed with the latest developments? We'll discuss:
- Update on the transfer pricing of intangibles project.
- Proposed changes to the Commentary on Article 5 of the OECD Model Treaty on permanent establishments.
- Summary of the UN’s Practical Transfer Pricing Manual for Developing Countries, and alignment with OECD principles.
Learn more about the latest developments from the OECD.
International Tax
Tax Authority Audits in Italy
23 January 2013, 12.00 noon GMT, 1.00 pm CET
Host: Bill Dodwell
Presenters: Luca Bosco, Matteo Costigliolo
As a result of the economic crisis there has been an increase in tax authority audits in Italy, where a tax audit can be conducted either by the tax police or by the tax administration. What do you need to know, and how can your organisation respond to a tax audit? We'll discuss:
- The statute of limitations and procedural matters for tax audits.
- Common areas of challenge affecting cross-borders transactions, including tax residence, permanent establishments and beneficial ownership.
- Transfer pricing and rules on deductibility of management fees.
- Country blacklists costs.
- Settlement options, including appeal processes and litigation.
Gain practical insights into the approach of the tax authorities.
Tax Management and Tax Accounting
Using Data Insights to Improve the Management of Tax
16 January 2013, 12.00 noon GMT, 1.00 pm CET
Host: Alison Lobb
Presenters: Albert Fleming, James Whyman, Scott McCormick
Data analytics in the tax arena is a fast-growing discipline and can deliver significant benefits. Making the best use of data can provide insight into the business challenges the tax function faces and enable the processing of information to be streamlined. How can your organisation improve efficiency in compliance and reporting functions? We'll discuss:
- New approaches and techniques for managing tax risk and addressing the social responsibility agenda.
- Improving efficiency in meeting compliance responsibilities.
- Delivering value across the organisation, for example using data collected for tax purposes to identify cost savings in other areas.
Learn more about this developing area.
Indirect Tax
Key Court of Justice of the European Union Decisions of 2012: Interpreting VAT in Europe
9 January 2013, 12.00 noon GMT, 1.00 pm CET
Host: Kendra Hann
Presenters: Anbreen Khan, Pascal Schrijver
2012 saw a number of cases taken to the Court of Justice of the European Union. Cases reaching the Court involve VAT across the EU, and clarify important points affecting businesses throughout the region. What implications might these decisions have for your organisation’s approach to VAT? We'll discuss:
- Ines Zimmermann – fiscal neutrality.
- Lebara – vouchers.
- Deutsche Bank – VAT exemption for portfolio management services.
- GfBk Gesellschaft für Börsenkommunikation and Wheels Common Investment Fund Trustees – VAT exemption for management of special investment funds.
- Other interesting cases of 2012 and 2013, including Littlewoods (compound interest) and PPG Holdings (special investment funds).
Keep up-to-date on the effect of key decisions on the practical application of VAT law.
Indirect Tax
EU Invoicing Directive: Upcoming Changes
10 December 2012, 12.00 noon GMT, 1.00 pm CET
Host: Kendra Hann
Presenters: Olivier Hody, Hilde Vandeperre
In July 2010, a European Council Directive introduced new rules regarding VAT invoicing within the EU, which EU member states must apply from 1 January 2013. The Directive’s aim is to have consistent rules across the EU, simplifying the rules and removing uncertainty for businesses, in particular with respect to e-invoicing. How can your organisation prepare for the upcoming changes? We'll discuss:
- The common standards emerging for e-invoicing and archiving, and important differences between implementation by member states.
- Best practices for e-invoicing and archiving.
- Issues regarding self-billing.
- An overview of significant changes to other invoicing requirements in various member states.
Learn more about the upcoming changes.
Indirect Tax
VAT and The Place of Supply of Services
5 December 2012, 12.00 noon GMT, 1.00 pm CET
Host: Kendra Hann
Presenters: Odile Courjon, Isabel Lopez-Bustamante
“Use and enjoyment” rules overlay European Union place of supply of services rules. As use and enjoyment is not consistently applied across the EU, challenges remain for cross-border businesses. Also, rules for telecommunications, broadcasting and other electronically supplied services are changing in 2015. How prepared is your organisation for determining the place of supply? We'll discuss:
- Issues with the place of supply of services rules, including the concept of intervention.
- The rules on use and enjoyment.
- The international perspective, including on-going OECD discussions on place of supply.
- Practical steps leading up to the 2015 changes.
Gain insights into place of supply issues and practical solutions.
