Dbriefs Take the lead

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1 Dbriefs Take the lead Program Guide Asia Pacific Webcast series October December 2016

India Spotlight Update on recent Indian transfer pricing cases and their impact > 13 October, 2:00 3:00 PM

Singh Presenters: Sanjay Kumar and Shuchi Ray Tax tribunals and courts in India have made a number of judicial pronouncements on transfer pricing issues during the past 6 months.

Some of these decisions have also gained international traction and are being quoted in international tax lexicons for their profundity and analysis.

CUB: Delhi High Court order on situs of foreign trademark owned by a foreign company. Ranbaxy: Tribunal (Delhi Bench) order on foreign tested party.

Stay informed Indirect Tax VAT / GST implementations: Hard lessons for soft landings > 25 October, 2:00 3:00 PM HKT (GMT +8) Host: Robert Tsang Presenters: K Baskar, Kok Fei Ha, Bruce Hamilton, and

2 India Spotlight Update on recent Indian transfer pricing cases and their impact > 13 October, 2:00 3:00 PM HKT (GMT +8) Host: S.P. Singh Presenters: Sanjay Kumar and Shuchi Ray Tax tribunals and courts in India have made a number of judicial pronouncements on transfer pricing issues during the past 6 months. Some of them have been landmark in content, addressing fundamental concepts of transfer pricing, and thereby they contribute significantly towards the development of transfer pricing law and practice. Some of these decisions have also gained international traction and are being quoted in international tax lexicons for their profundity and analysis. We'll discuss the following cases: Instrumentarium Corporation: Tribunal (Special Bench) order on principle of "base erosion". CUB: Delhi High Court order on situs of foreign trademark owned by a foreign company. Ranbaxy: Tribunal (Delhi Bench) order on foreign tested party. Oracle: Delhi High Court order on payment of excess royalty. Stay up to date with the latest developments on transfer pricing cases in India. Stay informed Indirect Tax VAT / GST implementations: Hard lessons for soft landings > 25 October, 2:00 3:00 PM HKT (GMT +8) Host: Robert Tsang Presenters: K Baskar, Kok Fei Ha, Bruce Hamilton, and Robert Tsang Many countries are either introducing new VAT and GST rules (India, Malaysia, countries in the Middle East), or evolving their own approach to drive better indirect tax compliance amongst taxpayers (China, Singapore, Australia, and others). What are the keys to successful VAT / GST implementations? What lessons can your business take from these experiences? If you are deploying teams from China or Southeast Asia to help with VAT / GST implementations in India and the Middle East, what approach works best? We'll discuss: Latest GST developments, law, guidance, and decisions. The good practices to follow and the pitfalls to avoid. Next steps to consider. Understand more on the VAT and GST developments and find out how your business can manage indirect taxes more effectively. Digital economy and GST: Brave new worlds in India and New Zealand > 29 November, 2:00 3:00 PM HKT (GMT +8) Host: Robert Tsang Presenters: Allan Bullot, Saloni Roy, and Robert Tsang Digital economy and indirect tax are hot topics in many countries around Asia Pacific as tax authorities seek to put both domestic and international suppliers of digital products to consumers in-country on the same footing. India's draft model GST law has extensive digital economy rules; the new dual GST could be in place as soon as 1 April New Zealand has a new set of compliance obligations going live in October 2016 for suppliers of digital services. How will the digital platform for your business be affected? We'll discuss: Overview of the new digital economy rules, with a focus on India and New Zealand. The comparison of these frameworks to the OECD VAT / GST International Guidelines. The way forward. Understand more about how these rules will work and discover how they apply to your company's indirect tax planning. The Indian Media and entertainment industry is identified by the Indian Government under "Make in India" initiative and it is one of the sectors with a rapid growth curve. Visit or contact your Deloitte contact to learn about the key challenges faced by the Media and entertainment industry from a tax perspective

M&A Tax Tax considerations and tax-free post-acquisition corporate restructuring: A focus on India, Japan, and Korea > 10 November, 2:00 3:00 PM HKT (GMT +8) Host: Danny Po Presenters: Yoshitaka

substantial income tax as well as indirect taxes may be incurred. Tax-free internal restructuring may be available, but subject to the satisfaction of prescribed conditions.

Considerations to be made to address the fair value for tax, cost base step up, and deductibility of capital losses. Practical case studies and lessons learned.

International Tax Swimming between the flags: The new Australian Taxation Office approach > 15 November, 2:00 3:00 PM HKT (GMT +8) Host: David Watkins Presenters: Claudio Cimetta and Soulla McFall

3 M&A Tax Tax considerations and tax-free post-acquisition corporate restructuring: A focus on India, Japan, and Korea > 10 November, 2:00 3:00 PM HKT (GMT +8) Host: Danny Po Presenters: Yoshitaka Hasegawa, Shripal Lakdawala, and Sung Soo Woo As part of the post-merger integration of a global, regional, or domestic acquisition, there could be different forms of corporate restructuring and substantial income tax as well as indirect taxes may be incurred. Tax-free internal restructuring may be available, but subject to the satisfaction of prescribed conditions. We'll discuss: Overview of corporate restructuring with a focus on India, Japan, and Korea. Considerations to be made to address the fair value for tax, cost base step up, and deductibility of capital losses. Practical case studies and lessons learned. Stay informed about these significant tax considerations and gather insights into how they may affect your decisions in the next transaction. International Tax Swimming between the flags: The new Australian Taxation Office approach > 15 November, 2:00 3:00 PM HKT (GMT +8) Host: David Watkins Presenters: Claudio Cimetta and Soulla McFall The Australian Taxation Office (ATO) is fast evolving the way in which it engages with business and administers the law based on a concept of "justified trust". The development of Law Companion Guidelines (LCGs) and Practical Compliance Guidelines (PCGs) are examples of the way in which it is seeking to manage significant or emerging risks to the revenue given its available resources and desire for real time administration. LCGs and PCGs, as well as Taxpayer Alerts, set out the ATO's position on potential risk areas thereby allowing taxpayers to take this into account in their behaviours, activities, or transaction structures. We'll discuss: What is "justified trust"? What is a LCG, a PCG, and a Taxpayer Alert? What are the risk issues identified by the ATO, with a focus on multinational tax issues? Reconciling the ATO views with your acceptable level of risk. Practical implications for multinational companies operating in Australia. Find out details of these guidelines to swim safely between the flags. Inbound investment into Korea: A clear view of the recent developments > 8 December, 2:00 3:00 PM HKT (GMT +8) Host: Sunny Kim Presenters: Diana Lee and Jimmy Lee Significant developments in Korea have caused an impact on inbound investment into the country, including the 2017 tax proposals and BEPS. What are the tax implications and risks associated with the investment process into Korea, and how can foreign investors proactively manage them? We'll discuss: Overview of the selected proposed changes to Korean tax legislation in 2017 which may have implications on foreign inbound investors in Korea. Implementation of BEPS Action 13 under the Korean domestic tax legislation and new transfer pricing documentation requirements for multinational enterprises in Korea. Recent decisions from the Tax Appeals and Supreme Court case rulings. Discover the latest inbound investment climate in Korea, and what might affect your benefits when investing in Korea For program information, visit 2

Global Mobility, Talent & Rewards Payroll operations and employment tax considerations for today's and tomorrow's workforce: Emerging trends, opportunities, and risks > 17 November, 2:00 3:00 PM HKT

their payroll operations and those responsible for employment taxes.

We'll discuss: How can employers best manage mobile workforces across multiple jurisdictions in the context of immigration, delivery of employee benefits and effective cost management for the

Considerations for employers and employees who maintain mobile workforces who participate in employee share plans.

4 Global Mobility, Talent & Rewards Payroll operations and employment tax considerations for today's and tomorrow's workforce: Emerging trends, opportunities, and risks > 17 November, 2:00 3:00 PM HKT (GMT +8) Host: Elizma Bolt Presenters: Steven Batrouney, Saraswathi Kasturirangan, and Vivian Lam The continually evolving regulatory and HR environment has driven organizations to demand more from their payroll operations and those responsible for employment taxes. Mobile employees and the rise of contingent workers add complexity by triggering payroll and other obligations in multiple jurisdictions and requiring additional transparency regarding their pay. We'll discuss: How can employers best manage mobile workforces across multiple jurisdictions in the context of immigration, delivery of employee benefits and effective cost management for the business? Emerging challenges and opportunities for managing payroll operations and employment tax risks. Considerations for employers and employees who maintain mobile workforces who participate in employee share plans. Gain insights from Deloitte experts on how payroll operations and employment taxes are impacting your businesses. Industries Financial Services Corporate treasury centers in Asia: The race is on > 22 November, 2:00 3:00 PM HKT (GMT +8) Host: Michael Velten Presenters: Sam Gordon, Benny Koh, and Samantha Tan Across Asia, corporations are increasingly focused on establishing corporate treasury centers to better manage cash, liquidity, financial risks, and provide financial supply chain solutions. What are the factors driving the establishment of a corporate treasury center, and what are important considerations for your organization? We'll discuss: Factors driving the development of corporate treasury centers in Asia. Practical aspects of the Hong Kong and Singapore tax incentive regimes for corporate treasury centers including the relative merits and disadvantages. Transfer pricing issues and considerations, including allocation of the interest savings from cash pooling. Impact of Base Erosion and Profit Shifting (BEPS) Actions on cash pooling, a common liquidity management solution. Gain insights into this developing trend and what it could mean for your organization

Transfer Pricing OECD Actions 8-10 and 13: How is transfer pricing guidance playing out globally?

guidance on transfer pricing, there has been a flurry of legislative and rule-making activity around the world. What major developments should you know about?

An update on the guidelines, including revised rules for pricing and reporting of intercompany transactions based on Actions 8-10 and 13.

5 Transfer Pricing OECD Actions 8-10 and 13: How is transfer pricing guidance playing out globally? > 13 December, 2:00 3:00 PM HKT (GMT +8) Host: Fiona Craig Presenters: Eunice Kuo, Alan Shapiro, and Graeme Smith In the year since the OECD issued BEPS guidance on transfer pricing, there has been a flurry of legislative and rule-making activity around the world. What major developments should you know about? We'll discuss: A region-by-region review of how countries are adopting the guidance, including in Asia Pacific, EMEA, and the Americas. An update on the guidelines, including revised rules for pricing and reporting of intercompany transactions based on Actions 8-10 and 13. Implications for multinational companies, including potential impacts on business models. Keep current with how the BEPS guidance is playing out and how the global tax reset could impact your business For program information, visit 4

Japanese Language Webcasts Stay tuned > 11 月 2 日 12:00 1:00 PM 日本時間

世界各国の税務当局が連携して税務コンプライアンス強化の動きを強めていますデロイトトーマツ税理士法人ではタックス

6 Japanese Language Webcasts Stay tuned > 11 月 2 日 12:00 1:00 PM 日本時間 (GMT +9) 司会進行 : 橋本純講師 : 野邑和輝足立佳寛蜷川義裕今ほど税務コンプライアンスが注目される時代はかつてなかったでしょうパナマ文書をはじめスキャンダラスな租税回避のニュースが世界をにぎわしていますがこれに対応するために日本をはじめ世界各国の税務当局が連携して税務コンプライアンス強化の動きを強めていますデロイトトーマツ税理士法人ではタックスコンプライアンスに係る寄稿記事を Web サイトで紹介していますタックスコンプライアンス推進の方策と課題中央経済社税務弘報 2016 年 8 月号詳細はこちら : そこで今回はグローバルにおける税務コンプライアンスの動向について概観し日系企業が取り組むべき税務部門の課題とそれを支援するテクノロジーの可能性について検討しますグローバル税務コンプライアンスを取り巻く環境の変化日系税務部門の課題と方策税務テクノロジーのもたらす可能性事例研究トピックは変更になる可能性がありますので予めご了承ください

Our Presenters Asia Pacific Sung Soo Woo Australia Steven Batrouney,

Smith, David Watkins China Eunice Kuo, Vivian Lam, Danny Po,

Shripal Lakdawala, Shuchi Ray, Saloni Roy, S.P.

Kim, Diana Lee, Jimmy Lee Malaysia Kok Fei Ha New Zealand Allan

Emirates Bruce Hamilton Japanese Language Webcasts 橋本純 (Jun

(Yoshihiro Ninagawa) Winner INTERNATIONAL TAX REVIEW ASIA TAX AWARDS

7 Our Presenters Asia Pacific Sung Soo Woo Australia Steven Batrouney, Elizma Bolt, Claudio Cimetta, Fiona Craig, Soulla McFall, Graeme Smith, David Watkins China Eunice Kuo, Vivian Lam, Danny Po, Samantha Tan India K Baskar, Saraswathi Kasturirangan, Sanjay Kumar, Shripal Lakdawala, Shuchi Ray, Saloni Roy, S.P. Singh Japan Sam Gordon, Yoshitaka Hasegawa, Alan Shapiro Korea Sunny Kim, Diana Lee, Jimmy Lee Malaysia Kok Fei Ha New Zealand Allan Bullot Singapore Benny Koh, Robert Tsang, Michael Velten United Arab Emirates Bruce Hamilton Japanese Language Webcasts 橋本純 (Jun Hashimoto), 野邑和輝 (Kazuteru Nomura), 足立佳寛 (Yoshihiro Adachi), 蜷川義裕 (Yoshihiro Ninagawa) Winner INTERNATIONAL TAX REVIEW ASIA TAX AWARDS 2016 Tax Innovator Award Dbriefs Webcasts & Bytes 2015 For program information, visit 6

8 About Dbriefs Dbriefs Mobile Anticipating tomorrow's complex issues and new strategies is a challenge. Take the lead with Dbriefs that give you valuable insights on important developments affecting your business. Informative, with a variety of timely, relevant business topics aimed at an executive-level audience. Interactive, with immediate and measurable feedback through polls and surveys, including real-time benchmarking with your peers. Convenient, one hour live webcasts in the comfort of your own office. Flexible, offering archived webcasts available anytime, from anywhere, for 180 days after the live presentation. Educational, with Continuing Professional Education (CPE) / Continuing Professional Development (CPD) credit available towards career development (only available in some jurisdictions). How to join Dbriefs 1. Visit 2. Click on "Join Dbriefs" in the right-hand column. 3. Enter your profile information. 4. Using the menus, select the webcast series that are right for you. 5. Submit your profile. Watch Dbriefs live and archived webcasts, and Dbriefs Bytes on ipad, iphone, and Android devices anywhere at your convenience. Stay connected with the most topical business issues at your fingertips while you are in transit at the airport, on the plane, commuting in the subway, or even at the gym. To learn more, visit Once you are a Dbriefs subscriber, you can sign up for individual webcasts via registration s for your chosen series. After you register for your first webcast, you will have access to our Express Registration, which allows you to save time by registering and logging in to future webcasts using only your address. "Join Dbriefs" Dbriefs にユーザー登録するには 1. 下記のURLにアクセスしてください 2. 右コラムにある "Join Dbriefs" をクリックしてください 3. ユーザー情報を入力してください 4. メニューの中から興味のある Webcast のシリーズを選んでください 5. ユーザー情報を保存して終了してください一度 Dbriefs にユーザー登録をすると以降登録したメールアドレスのみで各 Webcast への登録が可能になりますなお初回の Webcast 登録時のみ個人情報の入力が求められますが 2 回目以降はクイックログインにアドレスを入力するだけで Webcastに登録することができます CPE/CPD credits You can request a Dbriefs Asia Pacific Attendance Record for webcasts you have attended. Visit to find out the eligibility requirement in your jurisdiction and how to request the attendance record. About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ( DTTL ), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as Deloitte Global ) does not provide services to clients. Please see to learn more about our global network of member firms. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the Deloitte Network ) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this communication For information, contact Deloitte Touche Tohmatsu Limited. This video brings you a weekly summary of the significant international tax developments impacting multinationals. It is broadcast every Friday afternoon. Dbriefs Bytes is also available in Chinese and is broadcast every Tuesday. To learn more, visit Dbriefs 微播每周解读影响跨国经营企业的国际税收发展新动向这视频将于每周二上午播出 Dbriefs 微播内容跟上周五播出的 Dbriefs Bytes ( 英语版 ) 内容相同如需了解更多信息, 请访问 This is printed on environmentally friendly paper.

Dbriefs Take the lead

Dbriefs Take the lead Program Guide Asia Pacific Webcast series July September 2016 Industries Financial Services Common reporting standard (CRS) in Asia Pacific: Developments and next steps > 14 July,