Dbriefs Asia Pacific Tax Webcasts

Upcoming webcasts

Corporate Income tax

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.

Global Mobility, Talent & Rewards

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 organisations 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.

Transfer Pricing

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.
  

Corporate Income Tax

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

24 November, 1:00 – 2:00 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.