Summary: 1. BEPS (00:33) 1.1 Action 5: patent boxes (00:51) 1.2 Bob Stack’s views (07:04) 2. Cases (08:08) 2.1 India: Serco BPO (08:21) • For a copy of the case, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: N.C. Hegde (Mumbai): nhegde@deloitte.com 2.2 ECJ: Steria (16:32) • For a copy of the decision, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of the ECJ press release, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Nathalie Ayme (Paris): nayme@taj.fr 3. Asia Pacific (18:30) 3.1 India: Shah committee report (18:38) • For a copy of the Shah committee report, visit www.deloitte.com/ap/dbriefs/bytescentral, and our tax alert, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: N.C. Hegde (Mumbai): nhegde@deloitte.com 3.2 In brief (21:50) • Australia • Bhutan • China • Korea • India • Indonesia • Malaysia • Nepal • New Zealand • Taiwan • Vietnam • For a copy of our Tax Alert on Taiwan’s amendments to M&A law, visit www.deloitte.com/ap/dbriefs/bytescentral • For a copy of the New Zealand Issues paper on residential land withholding tax, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (22:11) 4.1 EU: blacklist / Belgium (22:19) • For a copy of Belgium’s list, visit www.deloitte.com/ap/dbriefs/bytescentral 4.2 Denmark (24:15) 4.3 In brief (25:10) • EU • France • Germany • Greece • Ireland • Luxembourg • Poland • Romania • Russia • Sweden • Ukraine • UK 5. Africa (25:30) 5.1 In brief (25:30) • Angola • Zambia 6. Americas (25:51) 6.1 U.S. (25:59) • For a copy of the guidance on Subpart F (temporary regulations), visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of the guidance on Subpart F (proposed regulations), visit www.deloitte.com/ap/dbriefs/bytescentral 6.2 In brief (26:38) • Brazil • Canada • Colombia • Costa Rica • Ecuador • Honduras • Peru • Puerto Rico • St. Maarten 7. Treaties (26:59) • Kazakhstan / Serbia
