Summary: Number 10: GAARs • India • Australia Number 9: Tax rate reductions in Vietnam Number 8: China developments • Bulletin 19 (PE issues concerning secondments) • China (Shanghai) Pilot Free Trade Zone Number 7: MAP / APAs • Highlights: Philippines, Vietnam, Japan, and China • Lowlight: Dispute between Indian and U.S. competent authorities Number 6: Cases • Sanofi (India) • RCF (Australia) • Deutsche Bank (Philippines) • Lone Star Fund IV (Korea) • Right Florists (India) Number 5: Japan’s corporate income tax changes • Earnings stripping rules • Rate reduction • Japanese branches: “authorized OECD approach” Number 4: Treaties • Japan / U.S. protocol • Japan / UK protocol • Korea / Luxembourg protocol • China / Netherlands treaty • China / Switzerland treaty • China / France treaty • Vietnam: draft circular on treaty shopping Number 3: VAT • China • Japan • Malaysia • OECD Number 2: Transfer pricing • India: local marketing intangibles • India: safe harbors • India: R&D • India: “tolerance band” • India: issue of shares at an undervalue • OECD: safe harbors • OECD: intangibles • China: location specific advantages Dbriefs Bytes’ Number 1 story for 2013: BEPS
