Dbriefs Podcasts

The G20/OECD Inclusive Framework continues to develop the technical aspects of proposals, including the allocation of taxing rights between countries (Pillar One). All businesses, not just those that are highly digitalized, will need to understand how the proposals could affect them. Countries are working towards reaching a consensus-based solution by 2020. What might these changes mean for your organization? Find out more about this new area and steps that might be taken in response.(Live presentation was aired on 3 March 2020)

The coronavirus outbreak in China is having a global effect. Many multinationals, whether they have subsidiaries in China or not, are facing supply chain breakdown, loss of revenue, disruption of business due to international traveling restriction and measures to protect employee safety. Understand these hot topics from Deloitte specialists and be prepared to deal with the impact of coronavirus outbreak on your organization. (Live presentation was aired on 20 February 2020)

随着税改元年2019年渐行渐近，个税改革重塑的个人自行申报体系将迎来首个纳税申报期间。对于高净值人士而言，常常因为拥有多元化收入结构、复杂资产架构、跨境资产配置以及多重税务身份，而面临着更加复杂的纳税申报义务。高净值人士该如何正确理解税改变化、履行个人纳税申报义务？同时，个人所得税纳税信用建设即将启动，“守信纳税人联合激励”和“严重失信当事人联合惩戒”这一基本原则已经确立，这对于高净值人士又有何影响？请参与此网络讲座，从个税改革实施要点、税务合规申报、税务风险管控等角度了解后税改时代的相关影响，从容应对新挑战。（已於2020年2月19日播放）

The backdrop for the 2020 Japan Tax Reform is one of economic uncertainty, as business investment and exports have been weakened by trade disputes between the US and China. Consumer spending, however, has been relatively strong, albeit that may be the result of accelerated spending before the recent increase in the consumption tax rate. Within this context, the 2020 Tax Reform proposals issued by the ruling parties in December 2019 reflect the continued desire to broaden the Japanese tax base and to implement BEPS measures. Join us to learn more about the key proposals in the 2020 Japanese Tax Reform and other recent notable tax updates that might impact multinational enterprises doing business in Japan.(Live presentation was aired on 13 February 2020)

Budget 2020 will be presented in the Parliament on 1 February 2020 with macro-economic situation indicating slowdown that is unlike previous years. This can be expected to impact tax collections, expenditure, and fiscal deficit projected in Budget 2019. A mini budget involving a steep corporate tax cut was promulgated and enacted in December 2019. Continuing response to these headwinds through fiscal and other policy measures will be a major challenge for the Finance Minister. Join our Deloitte specialists for an in-depth analysis of the 2020 India Budget.(Live presentation was aired on 3 Feb 2020)

Brand equity is a significant business driver, created over a period based on consumers perception and trust in the standard and quality of the products or services. Multinational enterprises (MNEs) leverage on the established brand equity, trademarks, and other marketing intangibles to maintain its competitiveness in the market. Group affiliates to reap the benefits of the competitive advantage make payment for brand royalty to the MNE headquarters. OECD transfer pricing guidelines 2017 recognizes the importance of marketing intangibles and allows arm’s length payment for the use of intangible if it results in generating profits for the business. Questions have also been raised by the tax authorities’ in many MNE headquarters’ tax jurisdiction on non-charging or under-charging for the brand from their group affiliates. Join us to understand the challenges and implications of brand equity payments and explore actions your business can take to prepare.(Live presentation was aired on 21 Jan 2020)

The G20/OECD Inclusive Framework on BEPS continues to develop the technical aspects of proposals, including a unified approach on the allocation of taxing rights between countries. The fundamental nature of the proposed reforms will, if agreed, have a broad and significant impact. All businesses, not just those that are highly digitalized, will need to understand how the proposals could affect them. Countries are working towards reaching a consensus-based solution by 2020. Gain insights on the latest developments arising from this work and steps multinationals can take to prepare for the future.(Live presentation was aired on 31 Oct 2019)