Summary: 1. BEPS (00:35) 1.1 Australia: MAAL legislation (00:59) • For a copy of the bill, visit www.deloitte.com/ap/dbriefs/bytescentral, the explanatory memorandum, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: David Watkins (Sydney): dwatkins@deloitte.com.au 1.2 Country-by-Country Reporting and Master File / Local File (09:08) • Mexico, Netherlands, U.S., Australia 1.3 BEPS reports (10:10) • For a copy of the 13 placeholders – Action 1: Addressing the Tax Challenges of the Digital Economy, visit www.deloitte.com/ap/dbriefs/bytescentral – Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements, visit www.deloitte.com/ap/dbriefs/bytescentral – Action 3: Designing Effective Controlled Foreign Company Rules, visit www.deloitte.com/ap/dbriefs/bytescentral – Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, visit www.deloitte.com/ap/dbriefs/bytescentral – Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, visit www.deloitte.com/ap/dbriefs/bytescentral – Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, visit www.deloitte.com/ap/dbriefs/bytescentral – Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status, visit www.deloitte.com/ap/dbriefs/bytescentral – Action 8-10: Aligning Transfer Pricing Outcomes with Value Creation, visit www.deloitte.com/ap/dbriefs/bytescentral – Action 11: Measuring and Monitoring BEPS, visit www.deloitte.com/ap/dbriefs/bytescentral – Action 12: Mandatory Disclosure Rules, visit www.deloitte.com/ap/dbriefs/bytescentral – Action 13: Transfer Pricing Documentation and Country-by-Country Reporting, visit www.deloitte.com/ap/dbriefs/bytescentral – Action 14: Making Dispute Resolution Mechanisms More Effective, visit www.deloitte.com/ap/dbriefs/bytescentral – Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, visit www.deloitte.com/ap/dbriefs/bytescentral 1.4 G20 finance ministers meeting (11:05) • For a copy of the communiqué, visit www.deloitte.com/ap/dbriefs/bytescentral 1.5 China and Singapore (11:43) 2. Cases (13:18) 2.1 ECJ: Asparuhovo (13:37) • For a copy of the case, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Georgi Simeonov (Sofia): gsimeonov@deloittece.com 2.2 U.S.: BNY & AIG (16:19) • For a copy of the case, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Gretchen Sierra (Washington, D.C.): gretchensierra@deloitte.com 2.3 Japan: Tokyo Star Holdings (18:03) • For information: Jun Takahara (Tokyo): jun.takahara@tohmatsu.co.jp 3. Asia Pacific (19:35) 3.1 China (19:48) • Circular 60 – For a copy of Circular 60 (in Chinese), visit www.deloitte.com/ap/dbriefs/bytescentral – For information: Vicky Wang (Shanghai): vicwang@deloitte.com.cn or Ye Hong (Shanghai): hoye@deloitte.com.cn • Draft “Implementation Regulations for Special Tax Adjustments” – For a copy of the draft (in Chinese), visit www.deloitte.com/ap/dbriefs/bytescentral – For information: Eunice Kuo (Shanghai): eunicekuo@deloitte.com.cn 3.2 In brief (21:52) • Australia • New Zealand • Pakistan • Singapore • Taiwan • Thailand • Vietnam 4. Europe (22:22) 4.1 In brief • Belarus • Belgium • Bulgaria • Croatia • EU • Iceland • Ireland • Italy • Kosovo • Luxembourg • Netherlands • Poland • Romania • Slovenia • Spain • Sweden • UK 5. Africa (23:16) 5.1 In brief • Angola • Cape Verde • Egypt • Nigeria • Mauritania 6. Central Asia (23:43) 6.1 In brief • Kazakhstan • Turkmenistan • Uzbekistan 7. Americas (24:07) 7.1 U.S. (24:20) • For a copy of the four U.S. government documents, visit www.deloitte.com/ap/dbriefs/bytescentral for integrated hedging transactions, visit www.deloitte.com/ap/dbriefs/bytescentral for proposed section 367 regulations, visit www.deloitte.com/ap/dbriefs/bytescentral for temporary transfer pricing regulations, and vi
