Summary: 1. BEPS: OECD's Tax Talks webcast (00:45) 1.1 Peer reviews (01:06) 1.2 MLI Matching Database (05:57) 1.3 New documents (06:29) 1.4 Digital economy (07:10) 2. BEPS: Discussion draft on attribution of profits to PEs (07:35) 2.1 Introduction (08:07) 2.2 Examples 1 and 2: Sale of goods and advertising (18:34) 2.3 Example 3: Procurement of goods (24:19) 2.4 Example 4: Warehousing, delivery, merchandising, and information collection activities (29:21) 2.5 Comments (35:56) • To obtain a copy of the discussion draft, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Other BEPS news (37:07) • For a copy of - Public comments received on the discussion draft regarding hard to value intangible - OECD's 2017 report to the G20 leaders - Final version of the Platform for Collaboration on Tax toolkit - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Asia Pacific (39:09) • Australia, China, India, Malaysia, Thailand • For a copy of - Our Tax Alert on Australia's major bank levy - Relevant documents regarding Australia's consultations on GST treatment of digital currencies • Consultation page • Exposure draft • Explanatory memorandum - Relevant documents regarding Australia's consultations on design options for the petroleum resource rent tax • Consultation paper on options to address the design issues identified in the Petroleum Resource Rent Tax Review • Consultation webpage regarding paper - China's Circular 56 (in Chinese) - India's government notice regarding the deferral of GST withholding for e-commerce supplies - Malaysia's government notice regarding GST relief - Malaysia's 2 public rulings in regard to income tax treatment of GST - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (42:55) • Cyprus, Estonia, ECJ, EU, Italy, Norway, Poland, Slovak Republic • For a copy of - Our Tax Alert regarding Cyprus's new rules for intra-group financing arrangements - ECJ's decision regarding VAT treatment of transport services which are connected with the export of goods - European Commission's press release in regard to Poland's retail tax breaching EU State Aid rules - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (49:07) • Egypt, South Africa • For a copy of South Africa's guidance on the issuing of CORs (certificates of residence), visit www.deloitte.com/ap/dbriefs/bytescentral 7. Americas (50:00) • Brazil, Panama, Chile / Colombia / Mexico / Peru 8. Treaties (51:38) • MLI: Mauritius, Hong Kong / New Zealand, India / Portugal, Indonesia / Netherlands, Japan / Latvia, Liechtenstein / Monaco, Romania / Uzbekistan
