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Dbriefs Asia Pacific Webcasts Series
- Asia Pacific Tax Webcasts
- China Related Webcasts
- Japan Related Webcasts
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Corporate Income Tax
E-invoicing compliance for APAC businesses: How to prepare for the upcoming changes
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:
- Overview of e-invoicing – how it works and key benefits
- Global regulatory landscape including brief updates on Europe, Latin America and Middle East
- Latest e-invoicing requirements and timelines for Malaysia, Singapore, Japan, Australia, New Zealand and more
- How your organisation can prepare for planned changes and future proof against ongoing changes
Geography Updates
Hong Kong SAR Budget 2024/2025 Commentary
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:
- Tax reduction and relief measures for the public and the business community
- Strengthening Hong Kong's position as an international financial and asset management centre
- Measures to encourage investments to foster sustainable development of Hong Kong
Global Mobility, Talent & Rewards
Reshaping the future: How ESG is redefining the design and operation of Total Rewards
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:
- Why ESG is here to stay
- Designing Total Reward offerings that align with your ESG strategies
- Rewarding the “right way”: for your people, society and the environment
- Using pay and incentives to hold executives and employees to account for ESG performance
- Preparing for external scrutiny in how your determine, manage and govern reward arrangements
Geography Updates
2024 Japan Tax Reform Proposals: Inflation, investment, and inhibition
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:
- Revisions giving consumers greater purchasing power by lowering their tax burden and incentivizing companies to increase wages
- Creation of tax incentives aimed at promoting the production of strategic goods and encouraging IP to be developed in Japan
- Status of Japan’s implementation of Pillar 1 & 2
- A fundamental change in how JCT is collected for non-residents selling via online platform operators
- Changes to the local Enterprise tax regime and impact on effective tax rate
Financial Services Industry
Transfer Pricing Nuances for Private Equity Groups
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 -
- Typical fund transfer pricing structures.
- Transfer pricing methodologies and policies, including comparables and mark-ups
- Treatment of carried interest
- Current focus of tax authorities and advance pricing arrangements (“APAs”)
- Interest limitation / thin capitalisation rules
Corporate Income Tax
Interpretation of Most Favoured Nations clause - Impact on Non-residents and Action points
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:
- Understanding the foundation of the Apex Court's Ruling.
- Unpacking the reversal of Lower Court's Stance.
- Assessing Implications and Practical Challenges for foreign taxpayers.
- Exploring the path forward for foreign taxpayers.
Financial Services Industry
Investment Management update: Tax developments in Asia Pacific
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:
- State of the market, and trends, in Asia Pacific.
- Fund structuring for investments in Asia Pacific, including the Singapore Variable Capital Company, the Hong Kong Limited Partnership Fund, and the Australian Corporate Collective Investment Vehicle.
- Tax developments impacting investment management in Singapore, Australia, China and Hong Kong.
- Current focus of tax authorities.
Indirect Tax
Ready for the EU Carbon Border Adjustment Mechanism
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:
- Overview of Deloitte’s Green Initiatives and general introduction to CBAM.
- CBAM’ implications- Who in AP is impacted and how will that be?
- Operational and strategic implications.
- How can Deloitte help
Corporate Income Tax
Tax collection at source in India: The conundrum continues!
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:
- Overview of the TCS provisions.
- Applicability of the TCS provisions on certain transactions.
- Nuances and practical challenges.
Transfer Pricing
Treasury Transfer Pricing – Debt Pricing and Cash Pooling
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:
- The treasury transfer pricing complexity with respect to the intercompany loans and cash pooling arrangements from treasury transfer pricing perspective across industries specifically touching upon the financial services sectors.
- The recent trends of the tax officers with respect to the debt transactions and cash pooling.
- Whether these jurisdictions have included any specific guidance to incorporate the principles of Chapter X of the OECD guidelines? Whether the outlook or focus on assessing these transactions have changed or are anticipated to change for the Chapter X inclusion?
- How the interest limitation rules interacts with the transfer pricing analyses etc.
Geography Updates
Online gaming – Impact of recent changes in Indian regulatory & tax laws
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:
- Amendment to Intermediary Rules which would be relevant for the online gaming intermediaries and impact of data privacy
- Recent announcements by the GST council and impact on the online gaming industry
- Corporate tax considerations due to the amendment to the Intermediary Rules
- Certain nuances pertaining to withholding tax on winning from online gaming
Global Mobility, Talent & Rewards
Reshaping the future: How generative AI will transform Global Mobility
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:
- The fundamentals of Generative AI
- How Generative AI is likely to impact Global Mobility
- The ethical dimensions and risks that need to be navigated
- The practical steps that can be taken to start preparing for this significant change
Corporate Income Tax
Australia Tax Updates
10 August 2023
Host: Manu Sriskantharajah
Presenters: Amelia Teng
Australia continues to lead in the Asia Pacific region in implementing the OECD’s international tax reforms and adopting new tax transparency measures. The Australian Taxation Office also has a renewed focus on the taxation of intangibles. In this session the presenters will:
Corporate Income Tax
The path to thrive: M&A strategies for a brave new world
3 August 2023
Host: Jiak See Ng
Presenters: Iain Macmillan, Sriram Prakash, and Mark Purowitz
In the last two years, nearly $8 trillion worth of deals were announced as M&A became a fundamental part of the corporate response to post-pandemic recovery. However, today we are in a vastly different macro-economic environment, not only facing adverse conditions not seen in many decades, but also disruption from the advent of AI-enabled models. In response, we have analyzed 40 years’ worth of M&A data across many cycles and released our findings in a new flagship report - The Path to thrive: M&A Strategies for a brave new world.
We are delighted to invite you for this Dbrief session where we will explore how organizations can use M&A strategically both to weather the crises and to capture new opportunities for growth and value creation in this fast-evolving marketplace. We will specifically discuss:
- The current M&A market themes and how to navigate headwinds and tailwinds
- Demonstrate a fresh set of M&A strategies that can be used both in defense to preserve value and in offense to capture new and unique growth opportunities.
- Ten practical considerations and a strategic framework to help you rethink your M&A strategies.
