Summary: 1. BEPS (00:33) 1.1 Australia (00:57) • For a copy of the Senate committee's interim report, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: David Watkins (Sydney): dwatkins@deloitte.com.au 1.2 New Zealand (03:32) • For a copy of the discussion paper, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Teresa Farac (Auckland): tfarac@deloitte.com.nz 1.3 U.S. (04:33) • Feedback on draft innovation box proposal • House Ways and Means Staff statement on U.S. international tax reform 2. Cases (05:59) 2.1 U.S.: Albermarle (claim for foreign tax credits) (06:14) 2.2 Canada: Tele-Mobile (GST: international mobile telephone services) (08:46) 2.3 Russia: Oriflame (disregarding separate legal status of subsidiary) (10:12) 3. Asia Pacific (11:07) 3.1 Netherlands / Indonesia treaty: new protocol (11:15) • For information: Nazly Siregar (Jakarta): nsiregar@deloitte.com 3.2 Australia (22:57) • For a copy of the Australian draft practice statement, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: David Watkins (Sydney): dwatkins@deloitte.com.au 3.3 India (23:51) • For information: N.C. Hegde (Mumbai): nhegde@deloitte.com 3.4 In brief (25:17) • China • Indonesia • Japan • Malaysia • Thailand 4. Europe (25:30) 4.1 In brief (25:38) • Belgium • Croatia • Finland • France • Germany • Greece • Italy • Luxembourg • Slovenia • Sweden • UK • Ukraine 5. Africa (26:05) 5.1 In brief (26:13) • Nigeria • South Africa – For a copy of the report regarding new taxes in mining sector, visit www.deloitte.com/ap/dbriefs/bytescentral, and a copy the updated guidance on valuation of assets for capital gains tax purposes, visit www.deloitte.com/ap/dbriefs/bytescentral – For information: Louise Vosloo (Johannesburg): lvosloo@deloitte.com.za 6. Americas (26:25) 6.1 U.S. (26:33) • For a copy of the memorandum on referral fees as foreign base company sales income, visit www.deloitte.com/ap/dbriefs/bytescentral • For a copy of the memorandum on excess loss policies, visit www.deloitte.com/ap/dbriefs/bytescentral • For a copy of the NYSBA Tax Section report, visit www.deloitte.com/ap/dbriefs/bytescentral 6.2 In brief (28:08) • Argentina • Brazil • Chile • Colombia • Costa Rica • Ecuador • Panama • Puerto Rico • Uruguay • Venezuela 7. Central Asia (28:26) 7.1 Kyrgyzstan (28:34) 8. Treaties (29:17) • Hong Kong / Italy
