Summary: 1. BEPS (00:35) 1.1 CbC (00:48) • To obtain a copy of the updated implementation guidance on CbC reporting, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 EU: hybrid mismatches (04:14) 1.3 New Zealand: DPT & MAAL (06:43) • To obtain a copy of the New Zealand Cabinet paper, visit www.deloitte.com/ap/dbriefs/bytescentral 2. Cases (07:45) 2.1 Finland: Mobile game developer (07:58) 2.2 India: Formula One World Championship (17:46) 3. Asia Pacific (28:49) • Australia, Japan, Taiwan • For a copy of Australia's discussion paper on the application of the new GST rules concerning "electronic distribution platforms", visit www.deloitte.com/ap/dbriefs/bytescentral. For a copy of Australia's Corporate Tax Transparency Report for 2014-15, visit www.deloitte.com/ap/dbriefs/bytescentral. For a copy of Japan's Outline of the 2017 Tax Reform Proposals (in Japanese), visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (33:03) • Spain, UK • For a copy of our Tax Alert on Spain's restrictive limitations imposed on carry forward of tax losses, visit www.deloitte.com/ap/dbriefs/bytescentral. For a copy of the UK's draft provisions for Finance Bill 2017, visit www.deloitte.com/ap/dbriefs/bytescentral, draft explanatory notes for Finance Bill 2017, visit www.deloitte.com/ap/dbriefs/bytescentral, draft guidance on hybrid mismatches, visit www.deloitte.com/ap/dbriefs/bytescentral, consultation on the reform of the substantial shareholding exemption, visit www.deloitte.com/ap/dbriefs/bytescentral, consultation on the scope of VAT grouping, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Americas (35:28) • Brazil, Peru, U.S. • For a copy of - Our Tax Alert regarding Brazil's Normative Ruling 1,674/2016, visit www.deloitte.com/ap/dbriefs/bytescentral - Temporary and proposed regulations addressing covered asset acquisitions under section 901(m), and our Tax Alert on the topic, visit www.deloitte.com/ap/dbriefs/bytescentral, visit www.deloitte.com/ap/dbriefs/bytescentral, and visit www.deloitte.com/ap/dbriefs/bytescentral - Notice 2016-73 and our Tax Alert on the topic, visit www.deloitte.com/ap/dbriefs/bytescentral, and visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert regarding the final, temporary and proposed regulations concerning "qualified business units", subject to section 987, visit www.deloitte.com/ap/dbriefs/bytescentral - Notice 2016-76, visit www.deloitte.com/ap/dbriefs/bytescentral - Final regulations concerning the issue price of tax-exempt bonds, visit www.deloitte.com/ap/dbriefs/bytescentral - Final regulations concerning reporting requirements for foreign-owned domestic disregarded entities, visit www.deloitte.com/ap/dbriefs/bytescentral - Draft Form 8975 and Schedule A, visit www.deloitte.com/ap/dbriefs/bytescentral, and visit www.deloitte.com/ap/dbriefs/bytescentral - GOP Tax Plan, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (43:20) • Australia / Germany, Azerbaijan / Israel, Bosnia & Herzegovina / Romania, Canada / Madagascar, China / Pakistan, Ecuador / Italy, Georgia / Korea, Hong Kong / Romania, Korea / Turkmenistan, Luxembourg / Tunisia, Romania / UAE 7. 12 Days of Christmas (43:43) • To obtain a copy of "A Taxing Review of the Twelve Days of Christmas", visit www.deloitte.com/ap/dbriefs/bytescentral
