Summary: 1. BEPS 1.1 EU’s tax haven list 1.2 Germany & Netherlands • For a copy of the press release, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: – Nobert Endres (Munich): nendres@deloitte.de – Chris de Jong (Rotterdam): cedejong@deloitte.nl 1.3 Unilateral measures • Germany • Spain • Turkey • Australia 2. Developing countries 2.1 OECD initiatives • To obtain a copy of the documents relating to the initiatives, visit www.deloitte.com/ap/dbriefs/bytescentral 2.2 Global tax body? 2.3 Addis Tax Initiative • To learn more about the Addis Tax Initiative, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Cases 3.1 Japan: Delaware limited partnership • For information: Jun Takahara (Tokyo): jun.takahara@tohmatsu.co.jp 3.2 Korea: German limited partnership • For information: Gyung Ho Kim (Seoul): gykim@deloitte.com 3.3 Netherlands: Withholding tax on dividends paid to Luxembourg SICAV • For a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Chris de Jong (Rotterdam): cedejong@deloitte.nl 3.4 India: Soma: TP: quasi-capital • For a copy of the case, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: N.C. Hegde (Mumbai): nhegde@deloitte.com 3.5 In brief • Summary of 6 other cases 4. Asia Pacific 4.1 Hong Kong: exemption of offshore private equity funds from profits tax • To obtain a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Davy Yun (Hong Kong): dyun@deloitte.com.hk 4.2 Australia • To obtain a copy of the two documents, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: David Watkins (Sydney): dwatkins@deloitte.com.au 4.3 India • Vodafone and MAT on FIIs • For information: N.C. Hegde (Mumbai): nhegde@deloitte.com 4.4 In brief • Singapore 5. Europe 5.1 EU: State Aid • EDF 5.2 In brief • EU • Luxembourg • UK • Greece • Cyprus • Spain • Austria • Ukraine 6. Africa 6.1 African countries issue joint statement on tax enforcement • To obtain a copy of the joint statement, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Louise Vosloo (Johannesburg): lvosloo@deloitte.co.za 7. Americas 7.1 In brief • Argentina • Uruguay • Peru • Brazil • Barbados • Jamaica 8. Treaties and Other 8.1 Treaties • Treaty developments • U.S. model treaty • Luxembourg / Spain treaty 8.2 U.S. tax reform
