The Future is Now: An Intangibles driven global economy

13 October, 2:00 – 3:00 PM SGT (GMT +8)
Host:  Jacques Van Rhyn
Presenters: Jun Sawada, Kong Ping Chua, and Aaron Xin Peng Wang

The post-Covid economy is driven by new innovative business models underpinned by a proliferation of technology and innovation. These new business models, which are mostly not people driven, are challenging the global tax fraternity to adapt to new ways of allocating and taxing profits.Revenue authorities are forced to issue new regulations and guidance to keep up. Our integrated specialist service, Deloitte IP Advisory, will discuss: 

• The evolving Asia Pacific Intangibles Landscape. 
• What good compliance looks like?
• Areas of contention for tax authorities.

Asia Pacific Employment Tax and Immigration Updates 

27 October, 2:00 – 3:00 PM SGT (GMT +8)
Host:  Jaan Woo
Presenters: Selina Yu, Himanshu Kapoor, and Yun Ju Hwang

This session will focus on recent regulatory updates throughout the Asia Pacific region that are relevant for global mobility and HR functions as they help their organizations navigate recent global economic and geopolitical challenges along with the trailing impacts of the pandemic.In the session we will cover:

• The highlights and latest regulatory updates on both individual income tax and immigration in China, Singapore, Japan and Korea.
• Key considerations of the potential challenges and impacts.
• Suggested steps and actions to be taken by the company

Renewables and Clean Energy: new transactions and transfer pricing themes

8 November, 1:00 – 2:00 PM SGT (GMT +8)
Host:  Mark Barker
Presenters: Subhabrata Dasgupta, David Bell, Hamish Clark, and Ockie Olivier

The transition towards renewable sources of energy present unique challenges and opportunities to traditional value chains. This Dbrief is aimed at all sectors which could be impacted by the decarbonisation of the economy, from heavy industries right through to consumer services. This transition process is likely to have significant transfer pricing impacts. In this webcast we’ll discuss:

• The role of green finance and how this maps against existing intercompany pricing policies.
  
• The role of emerging green technologies, treatment of costs in developing these and implications for the reporting on any intangible assets created.
  
• The trading of carbon credits as a new commodity class.
  
• The export of hydrogen and other renewable energy classes.

E-invoicing and real-time reporting developments in the Asia Pacific

17 November, 2:00 – 3:00 PM SGT (GMT +8)
Host:  Shrenik Shah
Presenters: Allan Bullot, Justin Ward, Raoul D’Cruz, and Candy Tang

In recent years, we have seen a number of countries in the region either adopt or announce an intention to adopt e-invoicing or other electronic reporting requirements. The approaches adopted across the region have not been uniform. Importantly the driving reasons for Governments to adopt such requirements have varied from increasing efficiency and transparency in the invoicing process to enabling tax authorities to have greater access to taxpayer data and information. Whilst these requirements are not yet mandatory in many jurisdictions, based on the recent actions taken by the Governments in the region, it is expected that it will become mandatory within next few years. In this session we will:

• Examine above mentioned Asia Pacific trend and try to map it with the global trend.
  
• Provide a specific focus to the e-invoicing requirements in some of the key countries in Asia Pacific region, such as Australia, China, India and New Zealand.
  
• Share insights on how businesses can be well prepared and adapt themselves to this changing environment.
  
• Share insights on how businesses can adopt a regional e-invoicing strategy to achieve efficiency and uniformity.

Hong Kong – change of offshore regime for passive income (FSIE) 

24 November, 2:00 – 3:00 PM SGT (GMT +8)
Host:  Claus Schuermann
Presenters: Shanice Siu, Chung Yiu Hong, and Miranda Chan

In October 2022, Hong Kong is going to release final rules on taxation of foreign-sourced passive income with effect from 1 January 2023. This follows a requirement from the European Union after they announced to add Hong Kong on its watchlist on tax cooperation last year. Despite its territorial system, Hong Kong will deem taxable certain types of income, including interest, dividends, capital gains and royalties when received in Hong Kong if certain requirements could not be met.
In this session we will address what income may be taxed and what routes remain to keep income “offshore".

• What is covered under “passive” income?
  
• Who do the new rules apply to?
  
• Which exemptions are available?
• An update on Hong Kong's approach to minimum tax.

Post-merger integration (PMI) from tax perspective

8 December, 2:00 – 3:00 PM SGT (GMT +8)
Host:  Scott Oleson
Presenters: Scott Oleson, Joe Song, and William Lee

Over the years, there has been significant growth in legal, operational and structural reorganizations and integrations undertaken by corporations to achieve strategic benefits and to bring value to its shareholders. Tax has cross-functional interdependencies throughout the organization and plays an important role while undertaking such restructurings / reorganization. An effective PMI plan assists in magnifying the value created for the future of an enterprise by realizing efficiencies, synergies and carving our redundancies.In this session speakers from various geographies will discuss following key areas of PMI:

• Simplification of legal entity structure to align with the integrated business model, update tax efficient profile, and enable cost savings.
  
• Identifying tax synergies by participating in cross-functional integration team or PMO/IMO.
• Evaluating IP, value-chain and supply-chain planning opportunities.
• Evaluating transfer pricing requirements and documentation.
  
• Tax planning with respect to any planned divestitures including carve-out financials.