Summary: 1. BEPS (00:38) 1.1 CbC (00:50) 1.2 France: diverted profits tax / MAAL? (02:52) 1.3 MLI (or MLC?) (04:43) • To obtain a copy of the MLC and its accompanying Explanatory Statement, visit www.deloitte.com/ap/dbriefs/bytescentral 2. New India / Cyprus treaty: capital gains exemption (13:16) • Australia, China, Maldives, Sri Lanka • To obtain a copy of the new India / Cyprus treaty, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (18:44) • India, Japan, Vietnam • For a copy of India's announcement regarding the resolution of 108 MAP cases with the U.S., India's announcement regarding its total number of signed APAs and the signing of 3 APAs with the UK, Tax Alert regarding the Vietnamese guidance on Foreign Contractor Withholding Tax (FCWT) rates for outbound royalty payments for licences of trademarks, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (22:42) • Belgium, Estonia, Hungary, Sweden, UK • For a copy of our Tax Alert regarding Belgium's "fairness tax" breaching the EU parent-subsidiary directive, Sweden's consultation document on the introduction of a Financial Activities Tax (in Swedish), our Tax Alert on the UK's Autumn Statement, UK's guidance on the operation of GAAR, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Treaties (29:09) • Andorra / Liechtenstein, Armenia / Serbia, Cyprus / India, Ethiopia / Morocco, Germany / Macedonia (FYR), Korea / Serbia, Madagascar / Morocco, Oman / Switzerland, UK / Uruguay
