Summary: 1. IFA Congress: Seminar G • Location savings and other local market features • Allocation of location rent within a multinational group • OECD approach vs. India / China approach • For information: Anis Chakravarty (Mumbai): anchakravarty@deloitte.com Eunice Kuo (Shanghai): eunicekuo@deloitte.com.cn 2. UN Committee of Tax Experts • Payments for services - Payments for technical services: visit www.deloitte.com/ap/dbriefs/bytes - Payments for cyber-based services: visit www.deloitte.com/ap/dbriefs/bytes • Amended Commentary on "furnishing of services" PE: visit www.deloitte.com/ap/dbriefs/bytes • Status of OECD TP Guidelines: visit www.deloitte.com/ap/dbriefs/bytes • Article 13(4): land-rich companies: visit www.deloitte.com/ap/dbriefs/bytes • Extractive industries - Report: visit www.deloitte.com/ap/dbriefs/bytes - Attachment A (overview): visit www.deloitte.com/ap/dbriefs/bytes - Attachment B (capital gains taxation and indirect sales): visit www.deloitte.com/ap/dbriefs/bytes - Attachment C (VAT): visit www.deloitte.com/ap/dbriefs/bytes - Attachment D (worldwide decommissioning): visit www.deloitte.com/ap/dbriefs/bytes - Attachment E: (selected treaty issues): visit www.deloitte.com/ap/dbriefs/bytes 3. BEPS • Ireland: BEPS report - To obtain a copy of the report, visit www.deloitte.com/bepscentral - For information: Joan O'Connor (Dublin): joconnor@deloitte.ie Lorraine Griffin (Dublin): lorgriffin@DELOITTE.IE • Hungary: internet tax - For information: Attila Kovesdy (Budapest): akovesdy@deloitteCE.com 4. In brief • Treaties - Vietnam / Macedonia signed - Hong Kong / South Africa signed - Australia / Switzerland in force • Australia - Interpretative Decision on Article 5(3) of Australia / Japan treaty - To obtain a copy, visit www.deloitte.com/ap/dbriefs/bytes - For information: David Watkins (Sydney): dwatkins@deloitte.com.au • India - Cyprus and Switzerland - For information: N.C. Hegde (Mumbai): nhegde@deloitte.com • New Zealand: guidance on GAAR - To obtain a copy, visit www.deloitte.com/ap/dbriefs/bytes - For information: Teresa Farac (Auckland): tfarac@deloitte.co.nz • Malaysia: GST - List of zero-rated and tax-exempt supplies + GST (Exempt Supply) order 2014: visit www.deloitte.com/ap/dbriefs/bytes + GST (Zero-Rated Supply) order 2014: visit www.deloitte.com/ap/dbriefs/bytes + GST (Relief) order 2014: visit www.deloitte.com/ap/dbriefs/bytes - To obtain a copy of the list and our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytes - For information: Tan Hooi Beng (Kuala Lumpur): hooitan@deloitte.com
