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Deloitte Dbriefs Asia Pacific

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Deloitte Asia Pacific Dbriefs Mobile

OCT 22 · VIDEO

Pillar 2 – Impact on M&A transactions

From minority stake investments to full acquisitions, the impact of Pillar Two will differ and therefore, reshape M&A transactions. With rules now being implemented across multiple jurisdictions within Asia Pacific, Pillar Two has been influencing acquisition and financing structures, expand buyer tax due diligence scopes, and drive changes in sell-side structuring and negotiation strategies. This session will feature speakers who will discuss what they have seen around M&A transactions in the context of Pillar Two. The rationale that you believe will be of interest to tax executives across the region. (Live Presentation was aired on 23 Oct 2025)Click the icon below to watch.
SEP 17 · VIDEO

China Value-added Tax (VAT) update

To ensure a smooth implementation of the Value-added Tax (VAT) law effective 1 January 2026, China’s Ministry of Finance and the State Taxation Administration released the draft Implementation Regulations on 11 August 2025 for public consultation. The draft Regulations proposed some key refinements to the current VAT framework, including the new input VAT allocation for long-term assets, general anti-avoidance rules and clarified treatment for mixed sales, etc. During this webcast, we have covered key clarifications and new measures introduced in the draft regulations, its potential impacts on businesses operating in China, and the way forward. (Live Presentation was aired on 18 Sep 2025)Click the icon below to watch.
AUG 19 · VIDEO

Invoice Management System being introduced for GST in India

Invoice Management System has been rolled out on the Government GST portal and is expected to be made mandatory by end of 2025. This is a revolutionary invoice acceptance and matching mechanism which will enable tax officers as well as taxpayers (suppliers and recipients) to view the purchase registers, input credit registers and tax compliances on the GST portal itself. This is not just a tax compliance, but it would overhaul the AP/ AR functions as the suppliers get real time visibility to the recipient’s action for e.g., if a recipient has rejected a valid invoice, it indicates that the invoice will not be paid. (Live Presentation was aired on 19 Aug 2025)Click the icon below to watch.
JUL 29 · VIDEO

General Anti Avoidance rules (GAAR) – Recent issues and trends

In this Dbriefs webcast, our tax and legal experts will share experiences on GAAR, covering India and other select APAC jurisdictions such as China, Singapore, as well as South Africa (given that Indian GAAR was modelled on South African GAAR). From an Indian perspective, GAAR is gaining increasing importance. While instances of revenue authorities invoking GAAR were previously not very common, there is now a noticeable shift in this trend owing to the formation of a GAAR panel and GAAR reporting in the Tax audit report etc. The findings of a relatively recent Indian High Court ruling on GAAR unravels interesting insights that are noteworthy and trigger a discussion around the recent issues and trends on GAAR. (Live Presentation was aired on 29 July 2025)Click the icon below to watch.
JUN 10 · VIDEO

US Tax Policy and Planning Roundtable

In late May, the House narrowly approved the budget reconciliation bill that makes major changes to the tax code impacting individuals and both domestic and multinational businesses. The measure is now pending in the US Senate, which is likely to change some elements but keep some of the underlying components. In this Dbriefs webcast, we have discussed key features of the tax bill approved the House, observations on both what was included and what was left out, and an overview of what’s next in Congress. In addition, we also examined the economic impact of US trade and fiscal policies, considering the impact on inflation, interest rates, economic growth, trade patterns, and consumer and business behaviour. (Live Presentation was aired on 11 June 2025)Click the icon below to watch.
APR 14 · VIDEO

澳门新税务法典正式颁布: 转让定价和其他新税务法规

澳门立法会于2024年12月16日经细则性讨论及表决通过了《核准》法案（以下简称“法案”），并于2024年12月30日刊登第24/2024号法律。该法案在形式上分为两部分法律内容：一、《税务法典》核准法（共二十九条条文）；及二、《税务法典》正文（共三百一十二条条文）我们诚挚邀请您参加我们举办的线上讲解会，德勤税务专家将聚焦于税务法典中业界普遍较为关注的要点，结合近期澳门财政局举办的讲解会所传递的信息，对有关新规定进行介绍和分析。不要错过！ (Live Presentation was aired on 15 April 2025)Click the icon below to watch.
APR 7 · VIDEO

Enactment of Macao's New Tax Code: Transfer Pricing & Other New Tax Rules

On 16 December 2024, the legislative assembly of Macao passed the bill for approval of the Tax Code after detailed discussions and voting. Structurally, the Bill is divided into two parts: I. The Approval Law of the Tax Code (twenty-nine articles); and II. The main body of the Tax Code (three hundred and twelve articles) The Approval Law of the Tax Code (Part I) primarily focuses on revising and adapting the existing tax regulations in Macao, which includes modifications and updates to specific articles of the legislation such as the Industrial Tax Regulation, Professional Tax Regulation, and Complementary Tax Regulation. The main body of the Tax Code (Part II) establishes a unified foundation of tax concepts, taxing principles, and regulations that govern the tax legislative framework and integrated with the legal framework of Macao. In this Dbriefs webcast, our Deloitte tax experts highlighted and interpreted the key points of the Macao Tax Code that have garnered attention from the industry and provided an analysis on the new regulations and their implications. (Live Presentation was aired on 8 April 2025)Click the icon below to watch.
MAR 10 · VIDEO

Hong Kong SAR Budget 2025/2026 Commentary

In the recent annual budget, the HKSAR Government has introduced a range of measures aimed at promoting sustainable growth in both traditional and emerging industries. The focus is on fostering a dynamic economic environment that encourages innovation and investment. The Budget highlights the importance of forward-looking strategies that can attract investments and support the city’s economic recovery in the face of changing global environment. These initiatives are designed not only to stabilize the economy but also to ensure that Hong Kong remains competitive on the international stage, positioning itself as a hub for sustainable development and technological advancement. In this Dbriefs webcast, we delved deeper into the details of the Budget and discuss its implications for individuals and businesses in Hong Kong. This webcast is a valuable opportunity to gain insights into the strategies that will shape your future plan in Hong Kong. (Live Presentation was aired on 11 March 2025)Click the icon below to watch.
MAR 5 · VIDEO

2025 Japan Tax Reform Proposals: Striking a balance

Putting more cash into the hands of consumers to help cope with inflation and generating more tax revenue to support the strengthening of Japan’s self-defence capabilities are two significant components of the 2025 tax reform proposals. Measures to address these objectives will impact on both corporate and individual taxpayers. Also, with Japan’s Income Inclusion Rule already in effect, Japan continues to align its tax laws with the OECD’s Global Minimum Tax regime (i.e. Pillar 2) by proposing to implement the undertaxed profit rule (“UTPR”) and qualified domestic minimum top-up tax (“QDMTT”) provisions. In this Dbriefs session we discussed new special defence surtax and impact to Japan’s effective corporate income tax rate, Status of Pillar 1 and 2, including the introduction of UTPR and QDMTT, and what’s next for platform taxation in Japan. (Live Presentation was aired on 6 March 2025)Click the icon below to watch.

9 Episodes

Deloitte Asia Pacific Dbriefs Mobile

Creator

Deloitte Dbriefs Asia Pacific
Years Active

2021 - 2025
Episodes

9
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Clean
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