Summary: 1. UK Budget (00:38) 1.1 BEPS measures (01:02) 1.2 Non-BEPS measures (07:46) • For a copy of the "Business tax road map", visit www.deloitte.com/ap/dbriefs/bytescentral, our Tax Alert regarding inbound investors into the UK, visit www.deloitte.com/ap/dbriefs/bytescentral, and our UK Budget website, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Bill Dodwell (London) : bdodwell@deloitte.co.uk 2. BEPS: news (11:56) 3. BEPS: 2016 U.S. model treaty: Derivative benefits (14:31) 3.1 Introduction (15:38) 3.2 Article 22(4): two conditions (18:05) 3.3 "Equivalent beneficiary" definition: situation 1 (27:14) 3.4 "Equivalent beneficiary" definition: situation 2 (33:57) 3.5 "Equivalent beneficiary" definition: situation 3 (36:15) 3.6 Comparison of "derivative benefits rule": Article 22 vs. BEPS Report on Action 6 (38:32) 4. Asia Pacific (39:41) • Australia, China, India, Sri Lanka 5. Europe (40:38) • Belgium, EU, France, Ireland, Poland, Portugal, UK 6. Americas (41:24) • Brazil, Colombia, U.S. 7. Treaties (41:55) • Andorra / Luxembourg, Bahrain / Tajikistan, Belarus / Kazakhstan, Kazakhstan / Slovenia, Portugal / Senegal, Singapore / UAE
