Summary: 1. BEPS 1.1 Public consultation meeting: transfer pricing • Hard-to-value intangibles • Cost contribution arrangements (CCAs) • Cash boxes and “special measures” • Risk and recharacterization • “2016 issues” • To access the OECD’s videos of the meeting and to obtain a copy of the OECD’s “status update” slide deck, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 Public comments: Action 6 and hard-to-value intangibles • For a copy of the public comments received, visit www.deloitte.com/ap/dbriefs/bytescentral 2. Cases 2.1 South Africa: AB LLC and BD Holdings LLC • PE status under South Africa / U.S. treaty • For a copy of the case, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Louise Vosloo (Johannesburg): lvosloo@deloitte.co.za 2.2 UK: Anson • Foreign tax credit / U.S. LLC • For a copy of the case, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Bill Dodwell (London): bdodwell@deloitte.co.uk 2.3 Canada: Fairmont Hotels • Equitable rectification for mistake in tax planning implementation • For a copy of the case, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Albert Baker (Toronto): abaker@deloitte.ca 3. In brief 3.1 Treaties • Vietnam / U.S. • New Zealand / Samoa • India / Thailand • New Zealand / Canada • Japan / Hong Kong 3.2 Australia • For a copy of the draft legislation, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: David Watkins (Sydney): dwatkins@deloitte.com.au 3.3 UK Summer Budget • To obtain a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Bill Dodwell (London): bdodwell@deloitte.co.uk 3.4 China • Tax-free corporate reorganizations • Cost sharing agreements • Interest withholding tax • For information: – Vicky Wang (Shanghai): vicwang@deloitte.com.cn – Ye Hong (Shanghai): hoye@deloitte.com.cn
