Summary: 1. BEPS (00:50) 1.1 BEPS reports to be published on 5 October 2015 (01:03) • To register for the OECD’s technical briefing, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 CbC reporting (02:06) • Denmark and Ireland 1.3 Draft amendments to the U.S. model double tax treaty (02:50) 2. Cases (03:55) 2.1 ECJ: Miljoen (04:08) • For information: Aart Nolten (Amsterdam):anolten@deloitte.nl 2.2 U.S.: Starr International (06:25) • For information: Gretchen Sierra (Washington, D.C.):gretchensierra@deloitte.com 2.3 Korea: secondary TP adjustment (09:32) • For information: Young Pil Kim (Seoul):youngpkim@deloitte.com 3. Asia Pacific (11:04) 3.1 China: "value-contribution allocation method" (11:11) • To obtain a copy of our unofficial English translation of the discussion draft and a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Eunice Kuo (Shanghai):eunicekuo@deloitte.com.cn 3.2 India: Minimum Alternate Tax (MAT) (13:50) • To obtain a copy of the government press release, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: N.C. Hegde (Mumbai):nhegde@deloitte.com 3.3 Indonesia: thin cap rules (15:25) • For a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Melisa Himawan (Jakarta):mehimawan@deloitte.com 3.4 In brief (16:18) • Australia • China • Fiji • India • Japan • New Zealand 4. Europe (16:41) 4.1 Italy: "Internationalisation" decree (16:48) • For a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Luca Bosco (Turin):lubosco@sts.deloitte.it 4.2 In brief (17:29) • Belarus • Cyprus • Denmark • EU • Finland • Germany • Gibraltar • Greece • Ireland • Latvia • Poland • Russia • Slovakia • Spain • Sweden • UK • Ukraine 5. Africa (18:08) 5.1 In brief • Namibia • Sao Tomé and Príncipe • South Africa 6. Middle East & Central Asia (18:26) 6.1 Kuwait: "virtual service PE" (18:34) 6.2 In brief (20:13) • Israel • Uzbekistan 7. Americas (20:27) 7.1 U.S. (20:34) • For a copy of the two U.S. government documents, click here and here • For information: Gretchen Sierra (Washington, D.C.):gretchensierra@deloitte.com 7.2 In brief (21:12) • Brazil • Canada • Colombia • El Salvador • Guatemala • Honduras • Mexico • Peru • Puerto Rico • U.S. • Venezuela 8. Treaties (21:37) 8.1 Treaty developments (21:44) • Portugal / Andorra • Vietnam / Estonia • Canada / Spain 8.2 Indonesia / Hong Kong (22:08) • For information: Anthony Lau (Hong Kong):antlau@deloitte.com.hk and Melisa Himawan (Jakarta):mehimawan@deloitte.com
