Dbriefs Forecast your future
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1 Dbriefs Forecast your future Program Guide Asia Pacific Webcast series January March 2017
2 India Spotlight India Budget 2017: Will it be a "blockbuster"? > Date and time to be confirmed The last 12 months have been nothing short of eventful for India and Budget 2017 is expected to continue the tone of reform set by the current government. Demonetization and the scheduled implementation of the long-touted Goods and Services Tax (GST) have dominated conversations in recent times. Demonetization will have a likely impact on the GDP in the current fiscal year and it remains to be seen how its benefits could be passed on to the public. The government will also have to look at measures to ensure that the ambitious targets for GDP in the coming years are maintained. With the government committed to implement GST by April 2017, a more transparent and efficient era of indirect taxation is also anticipated. There is also interest around further measures relating to Base Erosion and Profit Shifting (BEPS) and the General Anti Avoidance Rule (GAAR). With so much riding on it, will Budget 2017 really be the blockbuster? We'll discuss: Emerging opportunities in Budget Analysis and impact of new tax proposals on your business. The way forward. Gain insights from Deloitte experts with an in-depth analysis of the 2017 India Budget. M&A Tax Tax considerations and tax-free post-acquisition corporate restructuring: A focus on Australia and New Zealand > 14 February, 2:00 3:00 PM HKT (GMT +8) Host: Danny Po Presenters: Hadleigh Brock and David Macleod 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. In the previous quarter, we illustrated case studies in India, Japan, and Korea. In this quarter, we will continue the discussion of this topic with a focus on Australia and New Zealand. We'll discuss: Overview of corporate restructuring with a focus on Australia and New Zealand. 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. India Advance Pricing Agreements (APAs): Latest developments in manufacturing sector > 9 February, 2:00 3:00 PM HKT (GMT +8) Host: Rajesh Srinivasan Presenters: Sanjay Kumar and Vishweshwar Mudigonda The Indian APA program is moving at a fast pace, having already concluded 51 APAs during the first 8 months of the current financial year and overall, 115 APAs to date unilateral and 7 bilateral. Concluded APAs include a variety of transactions, covering different industries. Insights will be shared into the APAs for the manufacturing sector, including contract manufacturers, and will help multinational companies explore the feasibility of APAs for their Indian manufacturing operations. We'll discuss: An overview of manufacturing APA applications. Approach of the APA authorities to some key transactions in the manufacturing entity. Payment for brand and technical royalties. Intra-group services. Purchase of capital assets. Other manufacturing operations. Keep up to date with the latest APA outcomes on some key international transactions relating to manufacturing companies. Stay informed Indian GST: Can technology unlock the secret to compliance? > 7 March, 2:00 3:00 PM HKT (GMT +8) Host: Robert Tsang Presenters: Jaskiran Bhatia, Saurabh Jain, and Shrenik Shah With India on the cusp of implementation of the much-awaited GST, government and taxpayers are gearing up for the challenge. As a successful tax regime relies significantly on the use of technology, how can technology help (or conversely hinder)? What are the key initiatives taken by the government to meet the challenges? What is a GST Suvidha Provider (GSP) and an Application Software Provider (ASP)? Will industry be adequately prepared to make the necessary changes to their IT systems to be GST compliant on the GST go-live date? What will be the right approach to be GST compliant? Is technology the key to unlocking the secrets of GST compliance? We'll discuss: Latest updates on GST, with a special focus on information technology preparedness of the government and taxpayer. What is happening in the marketplace? Good practices to follow and the pitfalls to avoid. Next steps and solutions to consider in the short term and beyond. Understand more on the technological side of the biggest indirect tax reform in India and find out how your business can successfully navigate the challenge. Implementation of GST as a reform measure is of unparalled importance in independent India. Visit or contact your Deloitte contact to help you identify and work through the GST implications, to give you the satisfaction that your business' future plans are GST optimized. 1
3 Transfer Pricing Marketing, sales, and distribution companies in Asia Pacific: Transfer pricing challenges and lessons learned > 21 February, 2:00 3:00 PM HKT (GMT +8) Host: Fiona Craig Presenters: Geoff Gill, Bhupendra Kothari, Jee Chang See, and Wei Shu An aspect of multinationals' supply chains that is commonly under transfer pricing scrutiny is the company's interface with customers. Through practical examples, we will highlight the challenges raised by tax authorities in the region in relation to the value and profits attributable to marketing, sales, and distribution activities across a range of industry sectors. We'll discuss: The impact of network effects and local market advantages. The role of the "super distributor". Best practices to manage the transfer pricing risk in this area. Practical examples and lessons. Understand the challenges raised by value and profits attributable to marketing, sales, and distribution activities and find out how your business can manage these transfer pricing risks more effectively. Gain insights International Tax International tax: What can we learn from the top tax cases of 2016? > 28 February, 2:00 3:00 PM HKT (GMT +8) Host: Steve Towers Presenters: Leonard Khaw, Alyson Rodi, Sunil Shah, and Julie Zhang Fascinating court decisions have emerged in 2016 involving the interpretation of double tax treaties and other international tax issues. What do these cases reveal? We'll discuss: Cases from India and Australia in regard to royalties and the sale of intellectual property. A UK case on the application of Art. 3(2) (undefined terms used in a treaty), and an Indian case on the non-discrimination article. An Australian case concerning whether a treaty can lead to an increase in source country tax, and a Russian case on outbound "negative interest" payments. A Chinese case on guarantee fees, two European Court of Justice cases on VAT, and a Swedish case on PE status. Understand the technical and practical implications of these key rulings. Base Erosion and Profit Shifting (BEPS): What's happened so far? And what's next? > 28 March, 2:00 3:00 PM HKT (GMT +8) Host: Steve Towers Presenters: Anis Chakravarty, Claudio Cimetta, and Leonard Khaw Now substantially in the "implementation phase", the BEPS project continues to have a major impact on international tax. We will review the significant BEPS developments in the last 9 months, and in particular: The Multilateral Convention to amend double tax treaties, finalized on 24 November Discussion drafts and public consultation meetings. Attribution of profits to permanent establishments Profit split method Domestic tax law changes. In compliance with the BEPS project "Unilateral changes" Monitoring by the BEPS Inclusive Framework. Potential impact of the Trump Administration. Find out the current position on this very important international tax initiative. There is a global tax reset underway. Initiatives like the OECD/G20 Base Erosion and Profit Shifting (BEPS) project will fundamentally change the global tax landscape. Already, tax has become a significant strategic business issue. Visit or contact your Deloitte contact to help your business navigate this new environment. For program information, visit 2
4 Tax Management Tax data analytics: Trends in 2017 > 23 February, 2:00 3:00 PM HKT (GMT +8) Host: Richard Mackender Presenters: Jaskiran Bhatia and Stuart Black The tax landscape continues to change as large corporates respond to increased scrutiny and reporting requests from tax authorities whilst regulators and the general public demand greater tax transparency. Technology in general and data analytics in particular are making a significant contribution to the way enterprises are responding to this changing world and tax authorities are using the much larger quantities of data that are becoming available. We'll discuss: The impact of exponential technologies. Technology and the Global Tax Reset. The changing expectations of millennials working in tax and analytics. What can we learn from the rest of the world? How new technologies are changing the way tax sensitive items are recorded and reported? How the market for tax services is changing in response to new technology? Listen to the practical examples from Deloitte's experts and understand how you can apply to your current business. Industries Financial Services Common reporting standard (CRS) in Asia Pacific: Moving forward in 2017 > 9 March, 12:00 1:00 PM HKT (GMT +8) Host: Alison Noble Presenters: Candy Chan and Denise Hintzke CRS is live in most countries across Asia Pacific from 1 January. While CRS compliant on-boarding of new customers is now operational, what do financial institutions need to focus on in 2017 as they continue to implement changes to comply with CRS? We'll discuss: The status of CRS regulations and guidance in Asia Pacific. CRS for investment entities including differences to FATCA. The due diligence requirements for pre-existing accounts. Considerations to prepare for the first CRS reporting. Deloitte experts will share insights on CRS implementation relevant to financial institutions in the Asia Pacific region, latest CRS developments, and what still needs to be done in
5 Global Mobility, Talent & Rewards Share plan in a box: Exploring the latest in share plans and share plan design > 16 March, 1:00 2:00 PM HKT (GMT +8) Host: Tony Jasper Presenters: Lisa Alton, Rob Basker, and Jinho Park When designing and implementing a share plan for your organization, there are many considerations to work through, including: when someone will be paid, how much they will receive, and how to handle company and people exit events. However, this does not always mean complexity and cost. Bespoke plans will always be more expensive as they will be specific to your organization but is that always what you need? We'll discuss: How organizations are looking to flex plans in Asia to address tax challenges and opportunities within markets. The latest approaches to share plan design and implementation. The latest technical updates and trends in the share incentives space, leveraging our experts in the region. Stay up to date with the latest developments on share plans and gather insights into how they may affect your organization. Tax Incentives Tax incentives for regional and global businesses and operations in Malaysia > 23 March, 2:00 3:00 PM HKT (GMT +8) Host: Daniel Ho Presenters: Kwang Gek Sim, Eng Huat Tan, Hooi Beng Tan, and Owen Wong Indirect Tax Cost recharges and recoveries: Beyond mark-up or no mark-up, VAT or no VAT? > 30 March, 2:00 3:00 PM HKT (GMT +8) Host: Robert Tsang Presenters: Sarah Chin, Richard Mackender, and Chikara Okada Cost recharges and recoveries issues are recognized by many tax authorities as one of the toughest areas in Indirect Tax, and one that many businesses are getting wrong. Join us to look at the principles that apply generally in VAT or GST, and specifically at the rules in Singapore, Japan, and China. How are recharges between entities (or from branch to branch or head office) treated for VAT/GST? What is the difference between a reimbursement and a disbursement? Does it matter if there is a mark-up, or not? Does the value of the mark-up matter? We'll discuss: Should businesses be charging VAT or GST on cost recharges and recoveries transactions? What are the approaches in Singapore, Japan, and China? What good practice (and war stories on not so good practice) looks like? Understand cost recharges and recoveries rules in Singapore, Japan, and China and discover how they may apply to your business. Multinational corporations worldwide are choosing to establish their regional and global businesses and operations in countries that offer excellent infrastructures, competitive costs, business friendly policies, and of course, attractive tax incentives. We'll discuss: Tax incentives available for companies undertaking regional and global businesses and operations in Malaysia (namely, the MSC Malaysia Status and the Principal Hub), which offer the Investment Tax Allowance or Pioneer Status and concessionary tax rates ranging from 0% to 10% respectively. Business activities that qualify for the tax incentives. Eligibility criteria for the tax incentives. Procedures to apply for the tax incentives. Potential impact of BEPS Action 5. Learn about the tax incentives in Malaysia impacting multinationals. For program information, visit 4
6 Chinese Language Webcasts > 1 月 12 日上午 11 时 下午 12 时香港 / 北京时間 (GMT +8) 主持人 : 林绥主讲人 : 段从军 唐梨萍及阙小卿 在年底关帐来临之前, 我们将为大家对一年中的各项税收政策的发展变化进行盘点分析, 讨论关注年底关账所需要重视和考虑安排的事项, 同时也为下一年度的财务预算和税务规划做好准备 我们将与大家一起讨论包括以下几个方面的问题 : ʺ 营改增 ʺ 背景下企业关帐中的增值税处理注意事项和今年相关新法规的发展情况 本年及近年发布的企业所得税方面的法规对年度汇算清缴申报的影响 关联交易和转让定价事项的年终处理准备 讨论未来税收改革的方向及其对企业发展的影响 请参与此网络讲座, 共同为年底税务盘点做好准备 Japanese Language Webcasts > 1 月 24 日 12:00 1:00 PM 日本時間 (GMT +9) 司会進行 : 大野久子講師 : 戸崎隆太 東原透 2016 年 12 月 8 日に公表されました 平成 29 年度税制改正大綱 について 改正のポイントをタイムリーに解説します 今回の税制改正では 企業の 攻めの投資 や賃上げの促進など経済の好循環を促す取組みを進めるため 研究開発税制や所得拡大促進税制の見直し コーポレートガバナンス改革 事業再編の環境整備が行われております また 中堅 中小事業者の支援 地方創生の推進のため 各種税制の創設 拡充が行われています さらには 経済活動の国際化 ICT 化への対応と租税回避の効果的な抑制のため 国際課税に関する制度の見直しが行わています 今回は 法人税を中心に下記の改正点について税務の専門家がわかりやすくご説明します 研究開発税制 所得拡大促進税制に関する変更点 組織再編税制等に関する変更点 中堅 中小事業者の支援に関する税制の創設 拡充について 外国子会社合算税制等の変更について その他改正点について 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 Stay tuned デロイトトーマツ税理士法人では 日系企業が多く進出している主な国の税制改正や最新税務情報を収集し 発信しています 5
7 Our Presenters Australia Rob Basker, Stuart Black, Claudio Cimetta, Fiona Craig, Geoff Gill, David Macleod, Alison Noble, Alyson Rodi China Candy Chan, Sarah Chin, Tony Jasper, Leonard Khaw, Danny Po, Wei Shu, Julie Zhang India Jaskiran Bhatia, Anis Chakravarty, Saurabh Jain, Bhupendra Kothari, Sanjay Kumar, Vishweshwar Mudigonda, Shrenik Shah, Sunil Shah, Rajesh Srinivasan Japan Chikara Okada Malaysia Kwang Gek Sim, Eng Huat Tan, Hooi Beng Tan, Owen Wong New Zealand Hadleigh Brock Singapore Lisa Alton, Daniel Ho, Richard Mackender, Jinho Park, Jee Chang See, Steve Towers, Robert Tsang United States Denise Hintzke Chinese Language Webcasts 段从军 (Alex Duan), 林绥 (Martin Lin), 阙小卿 (Martin Que), 唐梨萍 (Liping Tang) Japanese Language Webcasts 大野久子 (Hisako Ono), 戸崎隆太 (Ryuta Tosaki), 東原透 (Toru Higashihara) Winner INTERNATIONAL TAX REVIEW ASIA TAX AWARDS 2016 Tax Innovator Award Dbriefs Webcasts & Bytes For program information, visit 6
8 About Dbriefs Dbriefs Mobile Anticipating tomorrow's complex issues and new strategies is a challenge. Forecast your future 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. 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 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. 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 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 is printed on environmentally friendly paper.
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