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Sparking innovative ideasAsia Pacific Webcast seriesProgram GuideJanuary – March 2018

Asia Pacific TaxInternational TaxInbound investments into Taiwan: Practical insights onrecent developments 23 January, 2:00 – 3:00 PM HKT (GMT 8)Host: Leonard KhawPresenters: Ping Gwo, Andrew Hsu, and Amber LiIn 2017, Taiwan Ministry of Finance (MOF) introduced a seriestax reforms that will have an impact on investment into Taiwanbeginning from 2018 tax year. The recent tax reforms not onlyinclude the abolition of the dividend imputation system, butalso have introduced a number of the initiatives recommendedunder the BEPS project, including rules on the taxation of thedigital economy, transfer pricing documentation requirements,etc. We'll discuss: Recent reform developments in Taiwan, including the updateon the abolition of dividend imputation system andimplementation of the BEPS Action points in Taiwan. The impact of those reforms on Taiwan inbound investment. Opportunities and challenges.In light of the changes from the 2018 tax year, keep up to datewith the latest developments on inbound investment in Taiwanand hear our insights on how they may affect your business,what to expect, and how to prepare in advance.Inbound investment into Korea: A clear view of the recentdevelopments 6 February, 2:00 – 3:00 PM HKT (GMT 8)Host: Sunny KimPresenters: Jimmy Lee and Shin Ho LeeSignificant developments in Korea have caused an impact oninbound investment into the country, including the 2018 taxproposals that include implementation of certain BEPS actionplans. We'll discuss: Overview of the selected proposed changes to Korean taxlegislation in 2018 which may have implications on foreigninbound investors in Korea. Implementation of various BEPS Actions under the Koreandomestic tax legislation. Recent decisions from the Tax Appeals and Supreme Courtcase.Discover the latest inbound investment climate in Korea, andwhat might affect your tax positions when investing in Korea.12018 Japan Tax Reform Proposals: Broad base, low rates 8 February, 2:00 – 3:00 PM HKT (GMT 8)Host: David BicklePresenters: Lars Dahlen, Brian Douglas, and Tim O'brienWith continued low unemployment, a rising stock market andsigns that persistent wage and price deflation may finally beeasing, Japan's economy is benefiting from the improving globaleconomic outlook and sustained financial stimulus from thegovernment and central bank. The 2018 Tax Reform proposalsissued by the ruling parties of the Japanese government on14 December 2017 continue to reflect these efforts to promoteeconomic growth under the government's stimulus program,known as Abenomics, and to implement various tax measures.We'll discuss: Key proposals in the 2018 tax reform, including CorporateIncome Tax (CIT) rates, R&D and other incentives,implementation of BEPS measures, such as Action 7expanding the definition of permanent establishment toinclude commissionaire arrangements and certain contractagent and other related party activities. Transfer pricing documentation guidance from the JapaneseNational Tax Agency. 2017 developments in Japan's Treaty network. Customs and Trade issues.Join us to learn more about these key proposals in the 2018Japanese tax reform and other recent notable tax and legalupdates that may impact multinational enterprises doingbusiness in Japan.

Asia Pacific TaxIndia SpotlightIndia Budget 2018: What's next on the cards?Date and time to be confirmedThe last fiscal year witnessed a slew of reforms on the taxand regulatory front. With the current government enteringits penultimate year, the trend of reforms is set to continue.After successfully implementing the Goods and Services Tax(GST) regime in India, the government has now set its sightson overhauling the direct taxes law covering income tax. Therelease of the final rules on country-by-country (CbC) reportingand master file requirements in India are significantly alignedwith BEPS Action 13 guidance, reflecting India's commitmentto global consistency. GST, Real Estate Regulation Act (RERA),demonetization, bankruptcy code, and recapitalization of bondsof public sector banks (PSBs) are challenging old practices andtransforming the way India is doing business. In these times ofmassive reforms, interest is further mounting to see what's nexton the cards. We'll discuss: Emerging opportunities in Budget 2018. Analysis and impact of new tax proposals on your business. The way forward.Gain insights from Deloitte experts with an in-depth analysis ofthe 2018 India Budget.Re-thinking the inbound investment strategy in India:The dawn of a new era 25 January, 2:00 – 3:00 PM HKT (GMT 8)Host: Anis ChakravartyPresenters: Pritin Kumar, Vishal Palwe, and Peter WillemeNew perspective to Permanent Establishment: Unsettlingthe past 22 March, 2:00 – 3:00 PM HKT (GMT 8)Host: Hemal ZobaliPresenters: Jimit Devani and Hemal ZobaliThe concept of Permanent Establishment (PE) holds a vital placein determining taxability of a non-resident in a source state.Recently, the Supreme Court of India in the case of Formula OneWorld Championship Limited (FOWC) and E-funds IT SolutionInc. (E-funds) has pronounced certain key principles withrespect to PE and its determination. We'll discuss: FOWC case.––Fixed place PE: Formula 1 race track––Application of "time" condition to a repeated, short-termactivity E-funds case.––Fixed place PE: provision of support services by Indianaffiliate––Indian subsidiary should not cause a PE merely becauseof interaction or cross transaction with the foreign parentcompany––Profit attributable to PE Practical implications of the two cases.Find out about the latest Indian Supreme Court thinking on theissue of PE status.India's tax treaties with Mauritius and Singapore wereamended to withdraw the exemption from capital gains arisingfrom disposal of shares of an Indian company. The capitalgains exemption stands withdrawn in respect of investmentsmade on or after 1 April 2017. The investments made till 1 April2017 are grandfathered. Going forward, the foreign investorsmay have to evaluate other jurisdictions for investing in India.This is further complicated by the introduction of the generalanti-avoidance rule (GAAR). We'll discuss: Overview of India's revised tax treaties with Mauritius andSingapore. Comparative evaluation of jurisdictions for investing into India. The impact of GAAR on inbound investment structures. The way forward.Learn about the upcoming investments opportunities in Indiaand how these changes will affect the future landscape.Companies have implemented Goods and Services Taxfrom 1 July 2017 independently or with some support fromoutside. However, it is important to ensure that theenvisaged plan has been implemented well. Keydeterminant would be to see whether the implementationhas percolated seamlessly down the entire organization.Visit or contact your Deloitte contactin India to help you evaluate effective implementation ofGST plan.For program information, visit

Asia Pacific TaxTransfer PricingOperational transfer pricing: Exploring the opportunity forbusiness 22 February, 2:00 – 3:00 PM HKT (GMT 8)Host: Fiona CraigPresenters: Vincent Geluwie, Stuart Osborne, and Priscilla RatilalCommon pitfalls of transfer pricing for in-house tax teams 20 March, 2:00 – 3:00 PM HKT (GMT 8)Host: Theresa GohPresenters: Alisa Arechawapongsawat, Bhupendra Kothari, andDavid LetosOperational Transfer Pricing (OTP) is a critical issue for manycompanies with material levels of cross border trade. Very fewcompanies currently do this well, and Excel spreadsheets stilldominate the process. The potential reach of OTP into businessprocesses and systems is becoming a significant improvementopportunity for many companies. There is a lot of scope foreither end-to-end process improvement or automatedsolutions, such as spanning processes and controls, data andmanagement, and people and technology. We'll discuss: Assessing process risks to establish a robust controlsframework for operational transfer pricing. Use of the right people with the required skills and knowledgeto execute the process. Obtaining accurate, complete, and timely financial data. Putting the right tools and technology in place to enable anend-to-end process.Join us to hear how new tools and processes can help yourbusiness overcome OTP issues.Transfer pricing has moved from being a specialist area fordedicated practitioners, to a broad scope international tax issuethat impacts all tax professionals. In-house tax and financeteams have noted the challenge of keeping abreast of all thetechnical and practical aspects when transfer pricing is not theirspecialist area. An understanding of some common pitfalls thatour experts see and advice on how to avoid or successfullymanage through can be a useful transfer pricing "intensive" forthose requiring a general level of knowledge in their role. We'lldiscuss: Common pitfalls in advising the business on the pricing of newinter-company transactions. Simple mistakes to avoid in the ongoing management oftransfer pricing documentation. Challenges with benchmarking studies and economicanalyses.Join us to raise your awareness of some commonly occurringissues and learn how to mitigate them.3

Asia Pacific TaxCountry FocusGlobal Mobility, Talent & RewardsMinimizing Taiwan income tax exposure on outboundservice fees 27 February, 2:00 – 3:00 PM HKT (GMT 8)Host: Arthur ChenPresenters: Andy Hsu and Sara LiuDigital tax and employees: The future is now 15 March, 1:00 – 2:00 PM HKT (GMT 8)Host: Stephen CoakleyPresenters: Elizma Bolt and Donna RubboTaiwan's income sourcing rules have always been acontroversial issue in cross-border transactions, particularlywith transactions relating to the provision of services. It is acommon issue when multinational companies allocate expensesor charge fees to their Taiwan subsidiaries or unrelated Taiwanclients. Despite the issuance of the Assessment Rules in 2009,in practice the Taiwan tax authorities do not readily agree to aforeign entity's position that the relevant income is non-Taiwansourced and thus should be exempt from the 20% withholdingtax. However, we have experienced a number of client cases inwhich the tax authorities have agreed to either anexemption from the withholding tax or an apportionmenttreatment to reduce the effective tax rate in Taiwan. We willdiscuss the following opportunities: Income deemed as non-Taiwan sourced. Taiwan sourced income with contribution rate or deemedprofit rate applied under article 8 of the Taiwan Income TaxAct (TITA). Taiwan sourced income and deemed profit method appliedunder article 25 of TITA.Learn about the latest mindset of Taiwan tax authorities inconnection with the recognition of Taiwan sourced income andplanning opportunities that may be available before or aftertransactions taking place to mitigate the Taiwan income taxexposure.We are in the midst of significant technological and digitaldisruption and very much entering an era of unprecedentedchange in the way services are delivered and received.Professional services and the tax and mobility professions arenot immune from this change and in fact, many see this space,along with Government as an early and very opportunisticenvironment for innovators. In fact, much of this change andinnovation is already well underway. The presentation will befocused on the following trends within global mobility andtaxation. We'll discuss: Automation. Employee experience. Digital innovation. Data and transparency.In this session, we will explain each trend with our experiencesand live examples, discuss barriers to success, and explore thepractical and aspirational approaches to digital transformation.Indirect TaxBEPS and indirect tax: Devil or angel in the details? 13 March, 2:00 – 3:00 PM HKT (GMT 8)Host: Neeru AhujaPresenters: Bela Sheth, Jun Takahara, and Robert TsangCountries around Asia Pacific are starting to take steps tointroduce new rules around BEPS Actions and Indirect Tax. NewB2C VAT / GST and Customs rules for services and goods arebedding down in many jurisdictions. How areestablishment rules evolving and does a VAT registration giverise to a corporate tax permanent establishment? Do the sameprinciples apply to Indirect Tax concepts of "connection" with acountry, "fixed establishment", "business establishment", andmost "closely associated" rules? Are there Indirect Tax aspectsto consider, with respect to transfer pricing requirements? We'lldiscuss: Case studies from countries within Asia Pacific includingAustralia, New Zealand, Japan, Korea, and Taiwan. Impacts on permanent establishment that have significant VATand customs duty implications. VAT / customs duty aspects on transfer pricing requirements.Learn about the heights and dive into the depths on these newrules. Devil or angel, understand impacts on your business andsupply chain.For program information, visit

普通话网络讲座Chinese LanguageWebcastsJapanese LanguageWebcasts未雨绸缪 : 环保税开征带来的影响及应对分析 2月7日 12:00 – 1:00 PM 日本時間 (GMT 、崔維萍 1月18日上午11时―下午12时 香港/北京时間 (GMT 的以下话题进行深入分析讨论: 环保税介绍。 得税申报及管控系统"(Deloitte Insight Tax – Corporate ComplianceSystem, Deloitte Insight Tax – Corporate Compliance System (CCS)The self-developed Deloitte Insight Tax – CorporateCompliance System (CCS) is an effective and efficient EIT filingand risk control