Summary: 1. EU: corporate tax reform package (00:43) 1.1 CCTB / CCCTB: 2 stages (01:12) 1.2 CCTB: introduction (02:22) 1.3 CCTB: ATAD (08:04) 1.4 CCCTB: introduction (12:42) 1.5 CCCTB: sales factor (16:39) 1.6 CCCTB: assets factor (16:35) 1.7 CCCTB: labour factor (20:38) 1.8 CCCTB: other issues (21:18) 1.9 Hybrid mismatches (22:31) 1.10 Dispute resolution (23:13) 1.11 Conclusion (26:36) • To obtain a copy of the draft directive on the CCTB, visit www.deloitte.com/ap/dbriefs/bytescentral, a copy of the draft directive on the CCCTB, visit www.deloitte.com/ap/dbriefs/bytescentral, a copy of the draft directive to amend the ATAD in regard to hybrid mismatches, visit www.deloitte.com/ap/dbriefs/bytescentral, and a copy of the draft directive on dispute resolution, visit www.deloitte.com/ap/dbriefs/bytescentral 2. UN (27:12) 3. Asia Pacific (28:56) • Hong Kong, India, Malaysia • For a copy of the Hong Kong's BEPS consultation paper, visit www.deloitte.com/ap/dbriefs/bytescentral, and a copy of our Tax Alert on the Malaysian Budget, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (35:16) • Croatia, Finland, Ireland, Norway, Poland • For a copy of our Tax Alert on Ireland's Finance Bill 2016, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Americas (38:36) • Brazil, Colombia 6. Treaties (40:04) • Brunei / Korea, Czech Republic / Pakistan, Equatorial Guinea / UAE, Germany / Jersey, India / New Zealand, Jordan / Saudi Arabia, Latvia / Qatar, Morocco / Côte d’Ivoire, Morocco / Mali, Poland / Taiwan, Saudi Arabia / Algeria, Saudi Arabia / Ethiopia, Saudi Arabia / Tajikistan, Saudi Arabia / Sweden
