Dbriefs Podcasts

With the resurgence of Cryptocurrencies, there are an increasing number of traders, mining and companies worldwide using them for a host of investment, operational, as well as transactional purposes. In this episode, Neil Pereira (Tax Partner, Deloitte Australia) will speak to us about the current tax treatment of cryptocurrency gains in Australian context.

The Covid-19 pandemic crisis requires fiscal policy to play a leading role in terms of support measures and reliefs introduced by Governments across the region. Some countries in Southeast Asia offer tax reliefs arising from the pandemic while other countries may not. As Covid-19 lockdowns slow down economic growth along with concerns on fiscal spending and the need to balance the Budget, governments may start to initiate tax audits in their attempts to raise tax revenues to weather the pandemic recession. Gain insights from Deloitte professionals about the existing Covid-19 individual income tax relief measures and the tax audit/inquiry process.(Live presentation was aired on 19 August 2021)

中国国家税务总局（以下简称"STA"）于2021年7月30日发布了《关于单边预约定价安排适用简易程序有关事项的公告》（国家税务总局公告2021年第24号）（以下简称"24号公告"），公告将于2021年9月1日正式生效。自2016年预约定价安排（以下简称"APA"）新规出台以来，越来越多在华经营的跨国企业开始考虑使用APA以实现税收确定性。然而，根据现行APA法规，单边预约定价安排（以下简称"UAPA"）和双边预约定价安排（以下简称"BAPA"）申请均涉及六个阶段，税企双方往往需要很长时间才能达成最终共识。为提高谈签效率，24号公告为UAPA制定了简易申请程序。根据该公告，申请UAPA的程序将尽可能被简化，其申请流程将从目前六个阶段缩短至三个阶段；简易程序对税务机关受理APA申请和协商签署这两个关键环节也提出了明确的时间限制，企业最快有望在6至9个月之内与税务机关完成整个UAPA的谈签。新的APA法规将为纳税人实现税收确定性另辟蹊径，有望成为我国APA实际应用中一个重要的里程碑。(Live Presentation was aired on 12 August 2021)

Export Controls regulate the export and supply of military and dual-use goods and technology. The requirements that Export Controls place on businesses is often not known or clearly understood and the ramifications of breaching the rules can be significant in terms of penalties and the potential impact on a nation's National Security. Gain insights from Deloitte professionals on the China, Australia and US Export Controls rules and its impact on your business.(Live presentation was aired on 5 August 2021)

The project to reform the international tax framework proposes new Pillar 1 (nexus and allocation rules) and Pillar 2 (global minimum tax). Whilst significant policy, technical and political challenges remain, developments so far in 2021 have added momentum to the multilateral process. The goal is to achieve a global and consensus-based solution in 2021. Learn about the latest developments in relation to G20/OECD Pillar 1 and Pillar 2 and how you may need to address the challenges going forward.(Live presentation was aired on 27 July 2021)

Ratification of the Multilateral Instrument (MLI) by many countries has resulted in one of the most across the board changes to double tax treaties in recent times but the precise consequences vary and common positions / interpretations have yet to emerge. Join our Deloitte professionals and stay ahead on the double tax treaty update. (Live presentation was aired on 7 July 2021)

China's State Taxation Administration (SAT) released the draft regulation of simplified Unilateral Advanced Pricing Agreement (UAPA) application procedures recently, which is now for public consultation and expected to be published within this year. Since the new APA regulation launched in 2016, more and more MNEs in China are considering APA to secure the tax certainty. The existing APA regulation requires 6 phases for both UAPA and BAPA application which usually takes a long time to reach the final consensus. In order to improve the efficiency, SAT worked out this simplified application procedures for UAPA. According to the draft version, the procedures of applying UAPA is simplified as much as possible, which is shortened from 6 to 3 phases and the time of reaching the final consensus is limited to 6 months. The new regulation is absolutely a milestone of APA application in China, which will offer another channel for tax payers on tax certainty.(Live presentation was aired on 29 June 2021)

The landscape of remote work is changing rapidly as the pandemic has accelerated the future of work. For many businesses, there will be reduced importance as to where work is done and increased focus on how work is done, leveraging robotics, automation, digital capabilities, connected platforms, tools and techniques. We are seeing remote work come to life in several scenarios today, and each has different features, challenges and possible approaches. Our discussion will also include a review of alternative employment models such as a GEC and where these may or may not be attractive remote work solutions. Gain insights from Deloitte professionals on the future of work and how you can apply remote work solutions to your current business.(Live presentation was aired on 17 June 2021)

Over the past decade, special purpose acquisition companies (SPACs) have gained popularity in the global markets. The year 2020 has been the year of SPAC with a record fund raise of around US$83 billion and more than 50 percent of the listing transactions in the United States having been executed through SPACs. In the first few months of 2021, the momentum of fund raising in US through SPAC has increased multi-folds with European region also raising funds through SPAC. Asia Pacific has recently witnessed its first SPAC getting close to fruition in the recent times. This has garnered a lot of interest in the business and the investor community, eliciting several questions from them on various aspects related to SPAC. In near future, it is expected that Asia Pacific will also catch on to SPAC fund raising wave soon. Learn about the SPAC listing, tax consequence and other key aspects to prepare for what's next.(Live presentation was aired on 27 May 2021)

Since the reintroduction of the Sales Tax and Service Tax regime in Malaysia, there has been considerable confusion and uncertainty in its scope and application. The confusion has largely arisen due to the frequent amendments to the Law and the guidance released by the authority that have served to expand and redefine the scope of the tax whilst providing limited exemptions. In this session, we will attempt to deconstruct some of the more critical changes and developments. Stay ahead on the Malaysia Sales Tax and Service Tax developments to better prepare your business for the future.(Live presentation was aired on 20 May 2021)