Summary: 1. EU: State Aid decisions (00:43) 2. BEPS (02:52) 2.1 Loose talk (03:06) 2.2 Substance: decision-making vs. number (and qualifications) of employees (05:48) 2.3 Korea (07:23) 2.4 Netherlands (08:35) • For a copy of the letter, visit www.deloitte.com/ap/dbriefs/bytescentral 2.5 U.S. (09:37) 3. Cases (10:56) 3.1 India: Spentex (11:11) 3.2 India: Procter and Gamble (12:21) 3.3 India: Mangalore (13:53) • For information: N.C. Hegde (Mumbai): nhegde@deloitte.com 4. Asia Pacific (15:27) 4.1 India: transfer pricing (15:35) • For a copy of the rules regarding the use of an arm’s length range and multiple year data, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: N.C. Hegde (Mumbai): nhegde@deloitte.com 4.2 In brief (19:14) • Australia • Hong Kong • Mongolia • Singapore • Taiwan • Thailand 5. Europe (19:42) • Belarus • Bulgaria • Cyprus • Denmark • ECJ • EU • France • Germany • Hungary • Italy • Latvia • Lithuania • Luxembourg • Malta • Netherlands • Russia • Sweden • Ukraine • For a copy of our Tax Alert on the Luxembourg budget, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (20:33) • Algeria • ATAF • Gabon • Senegal • South Africa 7. Middle East & Central Asia (20:55) • Iraq 8. Americas (21:12) • Brazil • Canada • Colombia • Costa Rica • Honduras • Mexico • Panama • U.S. 9. Treaties & Other (21:41) 9.1 Treaty developments (21:49) • Hong Kong / Pakistan • Saudi Arabia / Sweden • Netherlands / Curaçao • Switzerland / Uzbekistan 9.2 OECD (22:15) • AEOI web portal • To access the portal, visit www.deloitte.com/ap/dbriefs/bytescentral
