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Host: Arthur Chen
Presenter: Craig Chou, and Angel Lou
Date: 11 February, 2:00PM SGT (GMT + 08:00)
Taiwan has remained a key jurisdiction that has significant influence over the technology industry and continue to attract investors. What are the recent updates and changes in tax legislative that investors should be aware of? What is the recent TP audit tread in Taiwan? How are the commonly known Taiwan WHT mitigation strategies implemented in practice? In this Dbriefs webcast, we discussed -
Host: Kan Yan
Presenter: Kan Yan, and Kenneth Lau
Date: 10 February, 3:00PM SGT (GMT + 08:00)
Following the consultation and the legislative proposals for the company re-domiciliation regime, the Hong Kong Government published in the Gazette the new bill on December 20, 2024. The introduction of the company re-domiciliation regime aims to facilitate companies domiciled overseas to re-domicile to Hong Kong, thereby enhancing Hong Kong 's competitiveness through attracting enterprises and investment, as well as strengthening Hong Kong’s position as a global business and financial hub. The Government is likely aiming for legislative enactment soon. In the upcoming webcast, our tax and legal experts will share key features of the new company re-domiciliation regime and the related tax matters. In this webcast, we discussed -
Host: Graeme Smith
Presenter: Mark Carlton, David Letos, and Michael Manser
Date: 23 January, 2:00PM SGT (GMT + 08:00)
An ongoing push for increased levels of tax transparency for multinational enterprises has seen the recent introduction of new public country-by-country reporting measures in Australia, which have global reach. MNEs must now navigate a series of complex and nuanced rules as they prepare for the first year of reporting. In this webcast, we discussed -
Host: Anthony Lau
Presenter: Eric Lam, Nicolas Malkin, and Roy Phan
Date: 9 January, 2:00PM SGT (GMT + 08:00)
The Hong Kong government has invited stakeholders to a consultation exercise to undertake a major revamp of its existing preferential tax regimes for funds, family-owned investment holding vehicles managed by single family offices, and carried interest.
The proposed measures are wide ranging and will have a huge positive impact to the industry by broadening the scope of tax exemptions (including assets such as carbon credits and virtual assets) and reducing certain thresholds. This will undoubtedly bolster the asset and wealth management sector’s competitiveness. These enhancements reflect the Hong Kong government’s commitment to reinforce and future-proof Hong Kong as a world-class hub for funds and family offices globally. In this webcast, we discussed -
Host: Joyce Khoo
Presenter: Matthew Lovatt, and Klenn Yeo
Date: 11 November, 11:00AM SGT (GMT + 08:00)
The MAS released Circular No. FDD Cir 10/2024 (“Circular”) on 1 October 2024. This Circular contains important updates to the tax incentive schemes for funds managed or advised by Singapore fund managers.
During this Dbriefs webcast, we discussed the main changes to the existing tax incentive schemes and how funds are impacted by these changes.
Host: Paula Lancaster
Presenter: Robert Cho, and Aarti Raote
Date: 24 October, 2:00PM SGT (GMT + 08:00)
Operating share-based compensation globally can be extremely complex. One element of this that often stands alone are the implications of corporate tax deductions in relation to these payments and how corporations manage this on a global basis. Join this Dbriefs webcast to understand more around this complex area with a particular focus on what Companies operating in the Asia Pacific region should be aware of with regards to managing the practicalities of these corporate tax deductions.
During this Dbriefs webcast, we also discussed -
Host: Richard Mackender
Presenter: Siew Yong Ong, Raymond Lam (Pagero), and Sagie Shaposhnykov (Pagero)
Date: 16 October, 12:00PM SGT (GMT + 08:00)
With 75+ countries and jurisdictions gearing up for e-invoicing mandates, it’s imperative to stayahead of the changes and prepare your organisation for the upcoming shifts. Join Deloitte and Pagero for the next edition of the e-invoicing compliance for APAC webinar series, focusing on recent developments and best practices.
During this Dbriefs webcast, we also discussed -
Host: Madhava Yathigiri
Presenter: K Baskar, Gaurav Bhauwala, and Bhupendra Kothari
Date: 25 September, 2:00PM SGT (GMT + 08:00)
In a recent issue covered by various media outlets, a major Indian MNC is in receipt of a notice for demand of INR 32,403 Cr as alleged non-payment of GST in relation to import of services by the Head office (“HO”) from overseas branch office (“BO”).
This model is prevalent in the IT sector where companies are operating in a branch model. There have been plethora of judgements in the service tax regime in relation to HO-BO arrangements. However, disputes have arisen under the GST regime in respect of transfer of funds by the head office to the branch office to meet the branch office expenses. The current webcast would cover various business models and tax implications covering Indirect tax, Direct tax, and Transfer pricing in respect of HO-BO arrangements. During the webcast, we also discussed -
Host: Pierre Henri Revault
Presenter: Jeffrey Kummer
Date: 5 September, 10:00AM SGT (GMT + 08:00)
With the US election approaching, our presenters will compare the tax policy platforms of Democrats and Republicans and examine what kinds of tax legislative changes may be possible in a divided government this year, as well as looking ahead to tax policy decisions lawmakers will face in 2025. With future tax policy decisions and the political landscape so uncertain, how may the election outcomes affect your organisation? We also discussed:
Host: Klenn Yeo, and Mandy Yau
Presenter: Max Persson, James Petterson, Stephen Smith, and Mimi Song
Date: 29 August 2024
The Australian federal and state governments are targeting construction of 1.2 million new homes over 5 years, with proposed and existing tax concessions for investors in new build to rent projects. We will provide an overview of the Australian residential sector, tax incentives for build to rent developments, and an update on recent state and federal tax changes impacting investment in real estate.
During this Dbriefs webcast, we also discussed:
1 August 2024
Host: Klenn Yi Wei Yeo
Presenters: Max Persson, and Siew-Kee Chen
Australia’s new thin capitalisation rules are effective for income years commencing on or after 1 July 2023 and have the potential to significantly impact interest deductibility for real estate investments. Understanding the changes, modelling the impacts, and implementing appropriate restructuring options is crucial to supporting interest deductibility.
In the webcast, We discussed:
24 July 2024
Host: Sarah Chan
Presenters: Kenneth Lee, Gavin Wai, Kwan Yu, and Victor Zhang
The Bill on the patent box tax concession was passed by the Legislative Council on 26 June 2024. This newly implemented tax concession is a significant initiative introduced by the Hong Kong government to foster research and development (R&D) activities and the creation of intellectual property (IP) in the city. Under this concession, qualifying income from an IP (e.g., patent), including embedded income in sales price of product or service, can enjoy a preferential tax rate of 5%. This is a substantial reduction from the standard corporate tax rate of 16.5%.
Together with the enhanced deduction of qualifying R&D expenditures, it aims at incentivizing businesses to invest in R&D, create IPs and generate economic benefits from them in Hong Kong. In the webcast, We discussed:
23 April 2024
Host: Damian Cook
Presenters: Richard Mackender, Nazar Paradivskyy, and Bertrand Gauch (Pagero)
With 70+ countries and jurisdictions gearing up for e-invoicing mandates, it’s imperative to stay ahead of the changes and prepare your organisation for the upcoming shifts. Join this Dbriefs webcast in collaboration with Pagero as we delve into e-invoicing compliance around the world, with a special focus on developments in the Asia-Pacific region. In the webcast, We discussed:
12 March 2024
Host: Polly Wan
Presenters: Doris Chik, Roy Phan , and Polly Wan
The Financial Secretary for the Hong Kong Special Administrative Region (HKSAR), Mr. Paul Chan, delivered his eighth annual budget on Wednesday, 28 February 2024. The HKSAR Government has recently been rolling out a number of measures and tax incentives on how the city can promote sustainable growth in traditional and emerging industries; and to deploy forward-looking tax policy and incentives in attracting investment for economic recovery in the future. In the webcast, We discussed:
5 March 2024
Host: Jod Gill
Presenters: Jod Gill, Simon Chapman, and Brian Ho
Using Environmental, Social and Governance (ESG) is now mainstream and has quickly become a key framework that investors, employees and the wider community rely on for making critical decisions. Join our leaders for a discussion on how ESG is now significantly influencing how total reward and pay arrangements for executives and employees are designed and operated. In this Dbriefs session, we will explore the impacts of each of the ‘E’, ‘S’ and ‘G’ considerations on Total Reward, including:
15 February 2024
Host: David Bickle
Presenters: Brian Douglas, Ken Leong, Masaaki Miura, and Fumiko Mizoguchi
In response to global shifts triggered by the pandemic and geopolitical tensions, Japan recognizes the need for bold economic changes. The impact of inflation, the imperative to domestically produce certain goods that are strategic to future economic prosperity and promote IP, and the curtailing of tax abuses are key challenges addressed by the 2024 tax reform. Also, with Japan’s Income Inclusion Rule (part of BEPS’s Global Minimum Tax regime, i.e. Pillar 2) coming into effect in April 2024, Japan continues to modify its tax law to be in line with international standards and is considering to introduce the Qualified Domestic Minimum Top-up Tax in next year’s tax reform. During this Dbriefs session, We discussed:
1 February 2024
Host: Shefali Shah
Presenters: Shefali Shah, Philip Moralee, and Michael Manser
With recent shifts in capital markets and a shrinking public company market, private equity has evolved quickly to become a mainstream investment option in Asia Pacific, leading to strong growth in the industry over the last decade. Against this backdrop, private equity firms and portfolio companies must navigate an increasingly complex, and rapidly changing, transfer pricing landscape across Asia Pacific. During this webcast session, we discussed -
16 January 2024
Host: Rakhi Modi
Presenters: Jimit Devani, and Sunil D. Shah
On October 19, 2023, the Apex Court of India issued a ground-breaking verdict that holds significant implications for the interpretation and application of the Most Favored Nation (MFN) clause in the context of Indian tax treaties. An initial analysis of the judgment suggests that (a) foreign taxpayers who, due to the MFN clause, paid lower or no taxes in India, and (b) resident taxpayers who, under the MFN clause, withheld lower or no taxes when making payments to foreign taxpayers, will face increased scrutiny. In this session, we looked into the following key points:
14 November 2023
Host: Siew-Kee Chen
Presenters: Mike Barbosa, Cindy Perryman, Roy Phan, and Natalie Yu
Over the past decade, Asia Pacific has witnessed a rapidly growing investment management industry. The double-digit growth in assets under management has been underpinned by global fund managers. Asia Pacific has observed an increasing demand for alternative and multi-asset strategies, investment diversification from insurers, pension and retirement plans, and a maturing appetite from family offices and institutional investors.
However, investment managers are now facing new threats and uncommon opportunities in the post-pandemic business environment. The conditions most likely to play in the immediate horizon include a combination of high interest rates, greater regulatory pressure, and potentially moderating, but still troubling, inflation. Against this background, investment managers will need to navigate a complex, and rapidly changing, tax landscape in Asia Pacific. During the webcast, our experts covered the following aspects:
24 October 2023
Host: Dolly Zhang
Presenters: Daan de Vlieger and Liqun Gao
Starting on October 1, 2023, the European Union’s Carbon Border Adjustment Mechanism (EU CBAM) transition period imposes reporting requirements on EU importers of the goods covered by this new measure fitting withing the EU’s Fit for 55 climate agenda. The first quarterly report is to be submitted by the end of January 2024, which will require manufacturers exporting the covered products to the EU to provide their EU customers with a set of carbon emissions related information about the products they sell.
As such, it is imperative that manufacturers have a clear understanding of the requirements and prepare themselves well for the requests their EU customers will submit. During the webcast, our CBAM experts from EU and AP covered the following aspects:
18 October 2023
Host: Pooja Dhokad
Presenters: Jimit Shah and Sameer Maniar
In 2020, the Indian Government had introduced the provisions for collection of tax at source (‘TCS’) on payments made under Liberalized Remittance Scheme and on overseas tour programme package. The Finance Act, 2023 proposed a slew of amendments to the TCS provisions which further opened a pandora’s box of nuances and practical challenges for the travel and hospitality industry. Although recently, the Reserve Bank of India and the Ministry of Finance issued certain clarifications from a regulatory and tax perspective, companies in this space are still struggling on the applicability of the provisions along with practical challenges to implement.
During the webcast, we discussed:
17 October 2023
Host: Trina Maitra
Presenters: Anushree Jagnani, Theppine Kyi, Philip Robert Moralee,
Priscilla Ratilal, Vrushang Seth, and Michael Yishun Sun
Traditional treasury roles are evolving in today’s world. Across regions, the importance of aligning tax and treasury pricing decisions is gaining momentum. In this space, Companies have witnessed major transitions like LIBOR replacements, increased reporting focus on financial transactions, and other market forces that are posing new challenges. Therefore, Treasuries need to revisit treasury policies regularly for capital/funding structure updates; changing investment strategies, to focus on better use of cash, e.g., increased appetite for Cash Pooling Arrangements and other considerations, such as local interest restriction rules (CIR). Additionally, transfer pricing issues revolving the treasury functions are becoming more and more complex given the close scrutiny of the tax offices across jurisdictions.
During the webcast, we discussed:
27 September 2023
Host: Madhava Yathigiri
Presenters: Neha Aggarwal, Shilpy Chaturvedi, Nagendra Kumar and Hiren Shah
On 6 April 2023, The Ministry for Electronics and Information Technology (MEITY) notified amendments to the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 (“Intermediary Rules, 2021”), to create additional obligations for online gaming intermediaries who enable access to real money games. Certain amendments relating to requirement of having physical contact address and appointment of compliance officers by online gaming intermediary could have tax implications. Having a physical contact address in India and appointment of compliance officers who are resident in India by a non-resident online gaming intermediary may result in Exposure under the Act and PE exposure for non-resident in India, Withholding tax obligations and Impact on equalization levy.
Further, the online gaming industry has been grappling with an unresolved issue of GST, which can impact the industry’s viability and sustainability. The GST council, in its meeting held on July 11, 2023, has recommended uniform rate of 28% on the full value of bets placed (irrespective of whether the activities are a game of skill or chance). The GST Council has recommended legislative changes in its meeting on August 2, 2023. GST Council has decided to bring into effect the proposed changes from 1 October 2023 (formal notification awaited). During the webcast, we discussed:
21 September 2023
Host: Jod Gill
Presenters: Jod Gill and Duleesha Koolasuriya
Generative AI is set to have a profound impact on the world and will transform the Global Mobility landscape. Much of this impact will be positive but many organisations are carefully considering the ethical dimensions of embracing AI. In this session, senior Deloitte technology and Global Mobility leaders will discuss: