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.
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.
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.
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.
Japanese Language Webcasts
2014年9月24日, 12:00 – 1:00 PM 日本時間 (GMT +9)
2014年9月16日に公表予定のBEPS行動計画（Action Plan）13により、OECD移転価格ガイドライン第5章： 移転価格文書化規定が改訂されます。
- 2014年9月公表予定のBEPS行動計画13成果物： 移転価格文書化規定の改訂の概要
- 今後、日系グローバル企業が取り組むべき課題と対応策 等
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.