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Dbriefs Asia Pacific

Anticipating tomorrow's complex issues and new strategies is a challenge. Stay ahead of the game with Dbriefs that give you valuable insights on important developments affecting your business in Asia Pacific.


Archived Webcasts

Webcasts archived in the last 6 months can be accessed from the Dbriefs Library. For a complete program schedule and topic information on upcoming webcasts, select the Program Guide from the menu on the right. 


Upcoming Webcasts

M&A Tax

Debt Push Down in Asia Pacific: Techniques and Case Studies
31 July, 2:00 – 3:00 PM HKT (GMT +8)
Host: Danny Po
Presenters: Tom Kwon, Jun Takahara, and Davy Yun

 

It has always been a challenge for investors to obtain tax deductions on financing costs incurred in connection with M&A. Given the rapid development of BEPS in Asia Pacific, the structuring of debt push down will become even tougher. What are the techniques and challenges to overcome in order to push down the interest costs to the operating entities? We'll discuss:

  • Basic debt push down techniques.
  • How to overcome regulatory and tax restrictions such as thin capitalization rules and exchange control measures.
  • Illustrative case studies in China, Hong Kong, Japan, and Korea applying these techniques; considering how to align interest expense with taxable operating income, taking into account cross-border transfer pricing considerations and beneficial ownership requirements.

Understand the techniques and challenges on debt push down that might affect your M&A deals.

Register for this webcast


Industries – Financial Services

Operational Taxes in Asia Pacific: Are You Keeping Pace?
12 August, 4:00 – 5:00 PM HKT (GMT +8)
Host: Carl Church
Presenters: Johnny Foun, Richard Lapres, Michael Velten, and Martin Walker

 

Operational taxes, including technical aspects, governance, compliance considerations, and reviews, are affecting financial institutions based in Asia Pacific. What do you need to know to stay updated on operational taxes and related risk management in the region? We'll discuss:

  • Financial transaction tax (FTT) – an update on latest developments.
  • Qualified Foreign Institutional Investors (QFII) / Renminbi Qualified Foreign Institutional Investors (RQFII) / Shanghai-Hong Kong Stock Connect – where do we currently stand in relation to capital gains tax and withholding tax on China securities?
  • Philippines Tax Identification Numbers, specifically custodian requirements, options, and solutions.
  • Update on China VAT for the banking industry.

Understand the implications of the latest developments and management of operational taxes in Asia Pacific.

Register for this webcast


International Tax

Road-testing BEPS Action 6 (Prevent Treaty Abuse): Case Studies
13 August, 2:00 – 3:00 PM HKT (GMT +8)
Host: Steve Towers
Presenters: Claudio Cimetta, Leonard Khaw, Ivan Strunin, and David Watkins

 

BEPS Action 6 (prevent treaty abuse) involves the insertion, into double tax treaties, of a range of anti-abuse provisions. In this webcast, we will analyze a number of case studies which will illustrate the operation of these provisions. Issues covered in the case studies will include:

  • The "limitation on benefits" (LOB) article, including the operation of the "qualified person" definition, the "active trade or business" test, and the "derivative benefits" provision.
  • The "main purpose" provision: scope and evidentiary support.
  • Several of the "specific anti-abuse" provisions, such as exclusion of third country permanent establishments, the "saving clause", and the dual resident "tie-breaker" provision.

Learn how these new treaty anti-abuse provisions will likely operate in various practical situations.

Register for this webcast


International Tax

Inbound Investment into Australia: Do You Have a Complete Picture?
19 August, 2:00 – 3:00 PM HKT (GMT +8)
Host: Vik Khanna
Presenters: Claudio Cimetta and Colin Little

 

Australia is currently experiencing an increase in M&A activity with significant investment flows coming from Asia Pacific. As the world's international tax architecture is evolving, legislative changes are occurring in Australia and the Australian Taxation Office (ATO) is refining its approach to managing risk to the Government. What are the tax risks associated with the investment process into Australia, and how can you proactively manage them? We'll discuss:

  • The main industries into which investments are being made and typical tax issues that arise.
  • Important legislative tax changes, enacted and proposed, as well as recent ATO rulings.
  • Typical inbound investment structures and issues.
  • Tax risks that the ATO is focusing on.

Hear about the latest inbound investment climate in Australia, and what might affect your benefits when investing in Australia.

Register for this webcast


Private Business

Private Wealth Structuring for Individually-Owned Thai Companies
21 August, 2:00 – 3:00 PM HKT (GMT +8)
Host: Michael Pfaar
Presenters: Mark Kuratana and Anthony Loh

 

Recent transactions, such as the battle for a well-known food and beverage company, have shown the skills and resourcefulness of Thai business families. Many individually-owned Thai businesses include the 2nd or 3rd generation in leadership positions, demonstrating how developed the intergenerational transfer of wealth has become in Thailand. However, it is still unclear from a Thai tax point of view how companies can efficiently hold assets and businesses, particularly those involving overseas trusts and companies. We'll discuss:

  • Common structures.
  • Respective legal and tax treatments for common structures.
  • The potential BEPS impact upon the GEC.

Find out how private wealth structures are developing in Thailand.

Register for this webcast


International Assignments

Global Employment Companies: Old Vehicle, New Driver?
26 August, 2:00 – 3:00 PM HKT (GMT +8)
Host: Don Riegger
Presenters: Rohit Shah and Jill Storey

 

Global Employment Companies (GECs) have been around for a while, but in the past their creation was often a vehicle for global talent management and maintaining equity among assignees. Now the business drivers for setting up a GEC are more focused on the corporate issues associated with a mobile employee population rather than the needs of the employees themselves. We'll discuss:

  • What is a GEC and how are they structured, including any GST / VAT implications.
  • The latest business drivers for implementing GECs.
  • The latest worldwide attention to BEPS impact upon the GEC.
  • The PE issues associated with GECs.
  • Examples of GECs including best practices and service delivery models and from specific countries in Asia Pacific – Singapore and India.

Discover why GECs remain an enduring and attractive structure for handling mobile employees.

Register for this webcast


Indirect Tax

Malaysian GST in April 2015: Final Preparations
28 August, 2:00 – 3:00 PM HKT (GMT +8)
Host: Robert Tsang
Presenters: Bruce Hamilton, Eng Yew Tan, and Poh Geng Wong

 

As the Malaysian Government and businesses get into the final flush of preparations for GST in April next year, it is important to find out about the latest developments in law, regulations, guides, and practice in this fast changing area. What should Malaysian businesses be doing in the 6 month countdown to April 2015? We’ll discuss:

  • The latest rules.
  • How industry bodies are getting on with clarification requests of Customs and the Ministry of Finance.
  • Case studies and the latest thinking on GST implementation approaches or methodologies.

Find out what Malaysian business should be doing to prepare for the introduction of GST in Malaysia.

Register for this webcast


International Tax

Inbound Investment into Japan: The Road Ahead
11 September, 2:00 – 3:00 PM HKT (GMT +8)
Host: Jun Takahara
Presenters: David Bickle, Mark Brandon, and Brian Douglas

 

Japan's ruling party continues to look to tax reform as a way to support its efforts to engineer sustainable economic growth. Pushing on the one hand for tax incentives and a reduction in the headline rate of corporation tax, the government must also decide whether to proceed with its plans for a second hike in the consumption tax rate from 8% to 10% in October 2015. But what will the impact of these proposals be for companies and individuals? We'll discuss:

  • The impact of the consumption tax hike in April 2014, and the increase planned for next year.
  • BEPS and the potential impact of Japan's response.
  • Recent tax audit experience and focus in respect to inbound investments.
  • Highlights on what to expect in Japan's 2015 tax reform.

Gain valuable insights on the latest Japan tax issues – what to expect and how to prepare.

Register for this webcast


온라인 세미나
Korean Language Webcasts

High Net Worth Individual과 Family의 다국적 세무 이슈와 최근 동향
9월 17일, 2:00 – 3:00 PM KST (GMT +9)
진행자: 강 나리
발표자: 김 희술, 김 중래

 

국제 거래 및 투자의 기회가 증가하는 국제 경제 환경 변화에 따라 고액 자산가 및 가족의 국가간 이동이 증가하여, 이에 따른 국제 조세와 관련된 다양한 이슈가 양산되고 있습니다. 특히, 상속•증여세 과세 강화, 신탁법의 전면 개정, 금융 분야에서는 해외금융계좌 신고제도 강화, FIU 금융정보의 과세당국 제공 증가, 미국과의 조세정보자동교환협정 체결 등으로 인한 국제 조세 이슈는 더욱 심화될 전망입니다.딜로이트 안진회계법인에서는 Global Presence를 가지고 있는 고액자산가 및 가족들의 국제 조세의 이슈들과 동향을 주제로 온라인 세미나를 개최할 예정이며 아래와 같은 주제가 포함 될 것입니다.

  • 한국의 세법과 법률 개정의 주요 이슈 사항
  • FATCA와 해외금융자산 신고의 동향
  • 외국인의 한국 자산과 내국인의 해외자산의 상속과 증여의 주요 이슈 사항

Register for this webcast


Transfer Pricing

Profit Split Analysis and the Role of Intangibles, Capital, and Risk
18 September, 2:00 – 3:00 PM HKT (GMT +8)
Host: Arindam Mitra
Presenters: Jun Sawada and Jacques Van Rhyn

 

The profit split method is receiving renewed attention as tax authorities look to apply this method in innovative ways to challenge existing transfer pricing methodologies. The OECD's BEPS initiative is likely to provide added impetus to this trend, especially in the context of location savings, hard to value intangibles, and transactions that rarely occur between third parties. We'll discuss:

  • The regulatory foundations for the application of this method.
  • The economic foundations of this method including the role of intangibles, capital and risk.
  • Some recent approaches taken by tax authorities – for example, functional profit split.
  • Guarding against formulary or subjective approaches.

Explore important details of this rapidly changing area of transfer pricing and recent developments.

Register for this webcast


Industries – Energy & Resources

Oil & Gas in Myanmar: Issues, Challenges, and Opportunities
23 September, 2:00 – 3:00 PM HKT (GMT +8)
Host: Chris Roberge
Presenters: Aye Cho and Anthony Loh

 

Myanmar has attracted significant interest from foreign investors as it has the 10th largest gas reserves in the world plus significant oil reserves – most of which remains largely unexplored. Moreover, oil and gas has been identified by the Myanmar Government as a focus industry to drive national economic progress. What should you know as an international company interested in delving into this market? We'll discuss:

  • New social and economic reforms that have allowed for more international companies to enter this market.
  • Oil and gas developments.
  • Key tax incentives and regulatory matters such as Production Sharing Contract (PSC) with Myanmar Oil and Gas Enterprise (MOGE) and Foreign Investment Law (FIL) with Myanmar Investment Commission (MIC).
  • Practical tax strategies including appropriate holding company locations to minimize Myanmar tax exposures for investing into this market.

Gain insights on the latest oil and gas developments in Myanmar.

Register for this webcast


Indirect Tax

Managing the Continuous Evolution of China's VAT Reforms: Theory vs. Reality
30 September, 2:00 – 3:00 PM HKT (GMT +8)
Host: Robert Tsang
Presenters: Sarah Chin and Li Qun Gao

 

Since the pilot reform program was introduced in Shanghai on 1 January 2012, the Chinese National VAT Reform has been introducing significant changes to the old VAT and business tax regimes. Taxpayers have witnessed continuous policy changes and implementation challenges. Although the planned completion date of the reform, the end of 2015, is only 18 months ahead, there are many sectors to be covered in the reform. What are the latest changes and what is expected in the next batch of changes? We'll discuss:

  • Announcements for the latest sectors, including the telecommunications industry announcement in early May 2014.
  • Developments in the implementation of the reform including the exemption of cross-border services.
  • Practical steps to be taken by businesses, suppliers, and customers to handle the new reality of China's VAT system.

Understand the latest changes and developments in China's National VAT reform and how you can address them.

Register for this webcast


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