Summary: 1. BEPS (00:43) 1.1 CbC (00:55) 1.2 Other BEPS news (03:20) • For a copy of the UK's All-Party Parliamentary Group on Responsible Tax report, visit www.deloitte.com/ap/dbriefs/bytescentral and the American Bar Association Tax Section's letter to the IRS, visit www.deloitte.com/ap/dbriefs/bytescentral 2. India: GST (04:26) • For a copy of the Ministry of Finance Q&A guidance on the GST, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Australia (06:47) 3.1 Offshore hubs (07:07) • For a copy of the discussion paper, visit www.deloitte.com/ap/dbriefs/bytescentral 3.2 Arrangements involving offshore PEs (13:34) • For a copy of the Taxpayer Alert regarding arrangements involving offshore PEs, visit www.deloitte.com/ap/dbriefs/bytescentral 3.3 Other Taxpayer Alerts (17:27) • For a copy of the other 2 Taxpayer Alerts regarding MAAL, visit www.deloitte.com/ap/dbriefs/bytescentral and for a copy of thin capitalisation, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: David Watkins (Sydney) : dwatkins@deloitte.com.au 4. Cases (17:50) 4.1 India: Steria (18:02) 4.2 India: Instrumentarium Corporation (24:20) • For a copy of the Deloitte article on this case, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Asia Pacific (29:27) • Australia, China, Indonesia, Korea, New Zealand, Sri Lanka • For a copy of the Australian guidance regarding the high level design of the transfer pricing local file, visit www.deloitte.com/ap/dbriefs/bytescentral and a copy of our slide deck summarising China's Bulletin 42, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (32:11) • Cyprus, Finland, Luxembourg, Slovenia, Turkey, UK 7. Africa (34:04) • Mauritius, South Africa • For a copy of our Tax Alert on South Africa's second Draft Notice in regard to record-keeping for transfer pricing purposes, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Americas (34:49) • Canada, Panama, U.S. 9. Treaties (35:49) • Czech Republic / Iran, Hong Kong / Romania, Hong Kong / Russia, Jersey / Rwanda, Macedonia / Saudi Arabia, Malaysia / Ukraine, Senegal / UK, Singapore / South Africa
