Summary: 1. BEPS: news (00:38) 1.1 Two Washington tax conferences (00:50) 1.2 Other BEPS news (06:08) 2. EU State Aid (06:56) 2.1 EU?s internal working document (07:04) • For a copy of the document, visit www.deloitte.com/ap/dbriefs/bytescentral 2.2 Luxembourg (11:04) • For a copy of the document, visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS: Likely impact on business models: Disregarded payment made by a hybrid (11:32) 3.1 Impact of double tax relief on dual inclusion income (13:20) 3.2 Potential impact of CFC rules on dual inclusion income (16:46) 3.3 Treatment under double tax treaties (19:02) 4. Asia Pacific (26:43) • India 5. Europe (27:59) • Denmark, ECJ, EU, France, Hungary – For a copy of the "state of play" document on financial transaction tax, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of consultation document on investment funds in EU, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (31:24) • Nigeria 7. Americas (31:47) • Mexico, U.S. 8. Treaties (33:14) • Hungary / Turkmenistan, Somalia / Turkey
