Summary: • Action 1: Tax aspects of the digital economy (00:53) • Action 2: Hybrid mismatch arrangements (04:11) – Part 1 (04:53) – Hybrid financial instruments (06:16) – Dual inclusion income (09:31) – Payments (11:37) – Withholding tax (12:45) – Part 2 (13:17) • Action 3: Strengthen CFC rules (14:20) • Action 4: Limitation of deductions for interest expenses and other financial payments (16:45) – Topic 2: Fixed ratio rule (18:55) – Topic 3: Group ratio rule (21:26) – Topic 5: Targeted rules (23:42) – Implementation (25:05) • Action 5: Counter harmful tax practices more effectively, taking into account transparency and substance (26:52) – Requiring substantial activity for preferential regimes (27:31) – Improving transparency (33:10) – Ongoing review of preferential regimes (36:04) – Next steps (37:12) • Action 6: Prevent treaty abuse (38:06) – PPT (41:03) – Other "finalised" items (43:07) • Action 7: Prevent the artificial avoidance of PE status (44:16) • Action 8-10: Transfer pricing (50:53) – Amendments to Chapter I, TPG (51:30) – Amendments to Chapter VI, TPG (55:08) – Amendments to Chapters I & VI, TPG: cash box entities (56:42) – Amendments to Chapter VII, TPG (57:48) – Amendments to Chapter VIII, TPG (58:29) – Profit split method: scope of work for preparation of guidance in 2016 (59:08) • Action 11: Establish methodologies to collect and analyse data on BEPS (1:00:34) • Action 12: Require taxpayers to disclose their aggressive tax planning arrangements (1:01:55) • Action 13: Transfer pricing documentation (1:02:39) • Action 14: Make dispute resolution mechanisms more effective (1:03:57) • Action 15: Development of a multilateral instrument (1:06:39) • 2016 issues and implementation (1:07:54) • For a copy of the 13 final BEPS reports, visit www.deloitte.com/ap/dbriefs/bytescentral
