Summary: 1. BEPS 1.1 Patent box 1.2 Action 13: Transfer pricing documentation, including CbC reporting 1.3 Altera: further thoughts 1.4 Australia 1.5 EU’s tax haven list 2. Cases 2.1 India: Japan Airlines 2.2 India: interest on tax refunds: Credit Agricole Indosuez & BJ Services 2.3 India: Sony 2.4 In brief 3. Europe 3.1 EU 3.2 In brief • Estonia • Germany • Gibraltar • Greece • Ireland • Isle of Man • Italy • Luxembourg • Moldova • Russia • Serbia • UK 4. Asia Pacific 4.1 Korea 4.2 Vietnam 4.3 In brief • Australia • China • India • Indonesia • Japan • Malaysia • Singapore • Thailand 5. Africa • Angola • Burkina Faso • Ghana • Kenya • Tanzania 6. Americas 6.1 U.S. 6.2 In brief • Argentina • Barbados • Brazil • Canada • Chile • Colombia • Ecuador • Falkland Islands • Guyana • Paraguay • Peru • Puerto Rico • Uruguay 7. Middle East 7.1 Saudi Arabia 8. Treaties • Cyprus / Iran • South Africa / Zimbabwe • Colombia / France • Brazil / South Africa • Netherlands / Indonesia • UK / Zambia • Austria / Belarus
