Summary: 1. BEPS (00:38) 1.1 CbC (00:51) 1.2 France: diverted profits tax / MAAL? (02:52) 1.3 EU: Action 12 (03:35) • To obtain a copy of EU's consultation document on possible EU action on advisors and intermediaries who facilitate tax evasion and tax avoidance, visit www.deloitte.com/ap/dbriefs/bytescentral 1.4 Malaysia: inbound digital services (04:59) 1.5 India: inbound digital services (08:59) 1.6 Other BEPS news (11:06) • To obtain a copy of our Tax Alert regarding India levying a 15% service tax on certain inbound digital services, visit www.deloitte.com/ap/dbriefs/bytescentral and, for a copy of the OECD's discussion paper, "Distinguishing between 'normal' and 'excess' returns for tax policy" visit www.deloitte.com/ap/dbriefs/bytescentral 2. Asia Pacific (12:07) • Australia, China, Maldives, Sri Lanka 3. Europe (16:42) • Austria, Denmark, EU, France, Russia, Sweden, UK • To obtain a copy of our Austria's consultation document on draft amendments in regard to the Reorganization Tax Act (in German) (240 pages), visit www.deloitte.com/ap/dbriefs/bytescentral. For a copy of Denmark's ruling on the tax treatment of a transfer of place of effective management (POEM) of a Danish company, from Denmark to Spain (in Danish) , visit www.deloitte.com/ap/dbriefs/bytescentral. For a copy of the France's updated guidance on the "most favoured nation" (MFN) provisions (in French), visit www.deloitte.com/ap/dbriefs/bytescentral, and UK's updated guidance in regard to their APA program, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Americas (22:56) • Brazil • For a copy of Normative Ruling NR 1,669 / 16 providing guidance on the MAP procedure under Brazil's treaties, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Treaties (23:36) • Cyprus / Latvia, Ecuador / Russia, Estonia / Vietnam, Finland / Sri Lanka, Laos / Singapore
