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Dbriefs Bytes

Dbriefs微播

Dbriefs Bytes brings you a weekly summary of the significant international tax developments impacting Asia Pacific. This video is broadcast every Friday afternoon. Stay tuned! 

Dbriefs Bytes is presented by Steve Towers, Asia Pacific Leader - International Tax.

Our next regular Dbriefs Bytes will be broadcast on 1 August.


Latest Dbriefs Bytes

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25 July 2014

  1. OECD Model Treaty and Commentary: 2014 Update
    • Omitted: amendments to Commentary on Article 5
    • Amendments to Commentary on meaning of "beneficial owner"
      • "Dependent" test vs. "related" test
    • For a copy of the 2014 Update, click here
  1. Cases
    • Allcargo Global Logistics (India)
      • Re-characterize transaction for transfer pricing purposes
      • Tribunal: delayed allotment of shares cannot be re-characterized as a loan
      • For information: K.R. Sekar (Bangalore)
  1. Australia
    • Carbon tax repealed
    • Amendment bill: thin capitalization and participation exemption for non-portfolio foreign dividends
    • Internal ATO report
    • For information: David Watkins (Sydney)
  1. BEPS
    • Pascal Saint-Amans: testimony to U.S. Senate Committee on Finance
      • For a copy of the testimony, click here
    • Michelle Levac: interesting comments on "special measures"
  1. In brief
    • Treaties
      • Signed: Taiwan / Austria
      • In force: India / Poland protocol
    • OECD: new global standard for automatic exchange of information
      • For a copy of the global standard, click here
    • Vietnam: Circular 78
    • Indonesia: new President

 

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11 July 2014

  1. Cases
    • Kerala Vision
      • Retrospective amendments to definition of "royalties"
      • Impact on tax deduction for relevant payments
      • For information: K.R. Sekar (Bangalore)
    • Antwerp Diamond Bank
      • Retrospective amendments to definition of "royalties"
      • Application to treaty definition?
      • For information: Rajesh Gandhi (Mumbai)
    • IATA BSP
      • Application of "most favored nation" clause in treaty
      • For information: K.R. Sekar (Bangalore)
  1. Shanghai Pilot Free Trade Zone
    • 2014 "negative list" for foreign investors
    • Overall, a relaxation
    • For a copy of the 2014 "negative list" (Chinese language), click here
    • For information: Vicky Wang (Shanghai) or
      Ye Hong (Shanghai)
  1. Transfer pricing: Malaysia and Vietnam
    • Malaysia
      • Questions on income tax return form
      • Questionnaire (called "transfer pricing awareness survey")
      • For a copy of the questionnaire, click here
      • For information: Tan Hooi Beng (Kuala Lumpur)
    • Vietnam
      • Revised transfer pricing information form
      • For a copy of revised form, click here
      • For information: Tom McClelland (Ho Chi Minh)
  1. FATCA and CRS
    • FATCA (Foreign Account Tax Compliance Act) starts!
      • For FATCA article in World Tax Advisor, click here
    • CRS (Common Reporting Standard)
      • Australia issues discussion paper, for comment
      • For a copy of discussion paper, click here
  1. In brief
    • Japan: Shiseido
      • Transfer pricing assessment
    • BEPS: Spain's unilateral actions
    • U.S. officials resign
    • Brazil: change of treaty interpretation
    • China
      • Bulletin 38: CFC rules
      • Draft guidance on GAAR (comments requested by 1 August 2014)
      • For information: Vicky Wang (Shanghai) or
        Ye Hong (Shanghai)
    • India: corporate social responsibility
      • For a copy of government circular, click here
      • For information: K.R. Sekar (Bangalore)
    • Indonesia: Presidential election

4 July 2014

  1. Cases
    • Kerala Vision
      • Retrospective amendments to definition of "royalties"
      • Impact on tax deduction for relevant payments
      • For information: K.R. Sekar (Bangalore)
    • Antwerp Diamond Bank
      • Retrospective amendments to definition of "royalties"
      • Application to treaty definition?
      • For information: Rajesh Gandhi (Mumbai)
    • IATA BSP
      • Application of "most favored nation" clause in treaty
      • For information: K.R. Sekar (Bangalore)
  1. Shanghai Pilot Free Trade Zone
    • 2014 "negative list" for foreign investors
    • Overall, a relaxation
    • For a copy of the 2014 "negative list" (Chinese language), click here
    • For information: Vicky Wang (Shanghai) or
      Ye Hong (Shanghai)
  1. Transfer pricing: Malaysia and Vietnam
    • Malaysia
      • Questions on income tax return form
      • Questionnaire (called "transfer pricing awareness survey")
      • For a copy of the questionnaire, click here
      • For information: Tan Hooi Beng (Kuala Lumpur)
    • Vietnam
      • Revised transfer pricing information form
      • For a copy of revised form, click here
      • For information: Tom McClelland (Ho Chi Minh)
  1. FATCA and CRS
    • FATCA (Foreign Account Tax Compliance Act) starts!
      • For FATCA article in World Tax Advisor, click here
    • CRS (Common Reporting Standard)
      • Australia issues discussion paper, for comment
      • For a copy of discussion paper, click here
  1. In brief
    • Japan: Shiseido
      • Transfer pricing assessment
    • BEPS: Spain's unilateral actions
    • U.S. officials resign
    • Brazil: change of treaty interpretation
    • China
      • Bulletin 38: CFC rules
      • Draft guidance on GAAR (comments requested by 1 August 2014)
      • For information: Vicky Wang (Shanghai) or
        Ye Hong (Shanghai)
    • India: corporate social responsibility
      • For a copy of government circular, click here
      • For information: K.R. Sekar (Bangalore)
    • Indonesia: Presidential election

27 June 2014

  1. BEPS
    • OECD's Committee on Fiscal Affairs
    • Unilateral changes: Sweden (interest)
    • EU investigations of Apple, Starbucks, and Fiat
    • IMF: "Spillovers in international corporate taxation"
    • U.S. State taxation: formulary apportionment
  1. Japan
    • Abenomics: "third arrow" plan
    • Proposed corporate income tax rate cuts
    • For information: Jun Takahara (Tokyo)
  1. Cases
    • India: Shaan Marine Services
    • Pune Income Tax Appellate Tribunal
    • Article 8 of India / Cyprus treaty
    • For information: K.R. Sekar (Bangalore)
  1. India
    • Budget scheduled for 10 July
    • Tax Administration Reform Commission (TARC) report: significant criticism
      • To obtain a copy of the report, click here
    • Switzerland: list of Indian tax evaders
    • For information: K.R. Sekar (Bangalore)
  1. China
    • Guangdong: two related "indirect share transfer" cases
    • Circular 56: VAT incentives for film industry
    • For information: Vicky Wang (Shanghai) or
      Ye Hong (Shanghai)
  1. In brief
    • Inversions
    • Singapore: new liquidity requirements for banks
    • UN: questionnaire on Article 13(4)
      • To obtain a copy of the questionnaire, click here
    • Netherlands fiscal unity
    • So long, Mike Danilack
    • Maldives

6 June 2014

  1. BEPS
    • OECD BEPS webcast
      • Some "gold nuggets" in regard to
        • Action 6 (prevent treaty abuse)
        • Action 8 (intangibles)
        • Action 13 (TP documentation and CbC reporting)
        • Action 15 (multilateral instrument)
      • To access a recording of the webcast, visit BEPS Central
    • Action 13 public consultation meeting
      • Language for files and reports
    • EU: digital economy report
      • To obtain a copy of the report, click here
  1. Cases
    • India: MSM Satellite
      • Application of "arising" definition in Article 12 (royalties) of India / Singapore treaty
      • For information: K.R. Sekar (Bangalore)
    • Korea: Dividend case
      • Denial of "beneficial ownership" status, for the purposes of the dividend article in Korea / UK treaty
      • For information: Gyung Ho Kim (Seoul)
  1. Japan
    • BEPS
      • Cabinet Office discussion paper on BEPS
      • Japan / Australia redeemable preference shares
      • To obtain a copy of the report (Japanese language), click here
    • Corporate tax reduction
    • Increase in highest marginal tax rate for individuals
      • To obtain a copy of ours News Flash, click here
    • IBM
    • For information: Jun Takahara (Tokyo)
  1. Indonesia
    • Electronic VAT invoices
    • Exchange of information
    • For information: Nazly Siregar (Jakarta)
  1. In brief
    • New Zealand
      • Public rulings on foreign tax credits
      • For information: Teresa Farac (Auckland)
    • Myanmar
      • Changes to commercial tax on services
      • To obtain a copy of our Alert, click here
      • For information: Anthony Loh (Bangkok)
    • India
      • Speculation that new government might repeal retrospective Vodafone legislation
      • For information: N.C. Hegde (Mumbai)
    • Vietnam
      • Circular 39: invoicing
      • To obtain a copy of our Alert, click here
      • For information: Tom McClelland (Ho Chi Minh)
    • China
      • Jiangsu provincial SAT: Administrative Measures on international tax matters and BEPS topics
      • To obtain a copy of the Administrative Measures (Chinese language), click here
      • For information: Vicky Wang (Shanghai) or
        Ye Hong (Shanghai)

30 May 2014

  1. BEPS
    • OECD BEPS webcast
      • Some "gold nuggets" in regard to
        • Action 6 (prevent treaty abuse)
        • Action 8 (intangibles)
        • Action 13 (TP documentation and CbC reporting)
        • Action 15 (multilateral instrument)
      • To access a recording of the webcast, visit BEPS Central
    • Action 13 public consultation meeting
      • Language for files and reports
    • EU: digital economy report
      • To obtain a copy of the report, click here
  1. Cases
    • India: MSM Satellite
      • Application of "arising" definition in Article 12 (royalties) of India / Singapore treaty
      • For information: K.R. Sekar (Bangalore)
    • Korea: Dividend case
      • Denial of "beneficial ownership" status, for the purposes of the dividend article in Korea / UK treaty
      • For information: Gyung Ho Kim (Seoul)
  1. Japan
    • BEPS
      • Cabinet Office discussion paper on BEPS
      • Japan / Australia redeemable preference shares
      • To obtain a copy of the report (Japanese language), click here
    • Corporate tax reduction
    • Increase in highest marginal tax rate for individuals
      • To obtain a copy of ours News Flash, click here
    • IBM
    • For information: Jun Takahara (Tokyo)
  1. Indonesia
    • Electronic VAT invoices
    • Exchange of information
    • For information: Nazly Siregar (Jakarta)
  1. In brief
    • New Zealand
      • Public rulings on foreign tax credits
      • For information: Teresa Farac (Auckland)
    • Myanmar
      • Changes to commercial tax on services
      • To obtain a copy of our Alert, click here
      • For information: Anthony Loh (Bangkok)
    • India
      • Speculation that new government might repeal retrospective Vodafone legislation
      • For information: N.C. Hegde (Mumbai)
    • Vietnam
      • Circular 39: invoicing
      • To obtain a copy of our Alert, click here
      • For information: Tom McClelland (Ho Chi Minh)
    • China
      • Jiangsu provincial SAT: Administrative Measures on international tax matters and BEPS topics
      • To obtain a copy of the Administrative Measures (Chinese language), click here
      • For information: Vicky Wang (Shanghai) or
        Ye Hong (Shanghai)

 

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Disclaimer Note

Please note that the comments made in this presentation, to some extent, are based on material obtained from sources outside Deloitte.

This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the "Deloitte network") is, by means of this communication, rendering professional advice or services. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication.

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