Summary: 1. MLI: treaty impact analysis (00:39) 1.1 Introduction (00:47) 1.2 Intra-Americas treaties: analysis (03:18) 1.3 Intra-Americas treaties: summary (09:15) 1.4 Inter-Regional treaties: analysis (10:45) 1.5 Inter-Regional treaties: summary (26:55) 1.6 Comments in regard to Article 12 (28:10) 2. BEPS: Discussion drafts (31:13) • To obtain a copy of the OECD's discussion draft on the attribution of profits to PEs and discussion draft on profit splits, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Cases (33:33) 3.1 South Africa: Pienaar Brothers (Pty) Ltd (33:53) 3.2 Israel: Gteko (43:20) 4. Asia Pacific (47:50) • Australia, Cambodia, India, Singapore, Taiwan • For a copy of - Our Tax Alert regarding Australia's delay on the imposition of GST for low-value goods importation - India's notification regarding secondary adjustments - India's draft notification in regard to the "place of effective management" (POEM) test of corporate residence - Our Tax Alert on the Indian case regarding outbound payments for the sharing of a "standard operating procedure" - India's release on 2 month relaxation of GST return filing rules - India's new transfer pricing safe harbor regime - Taiwan draft CFC rules (in Chinese) - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (57:05) • EU, Sweden, Switzerland • For a copy of European Commission's documents regarding proposed new transparency rules for intermediaries - Proposed directive on transparency rules for intermediaries - Annex to proposed directive on transparency rules for intermediaries - Press release - Q&A - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (59:35) • Rwanda, Tanzania, Uganda 7. Treaties & Related Topics (1:00:54) 7.1 Treaties • Belarus / Spain, China / Sweden, Kyrgyzstan / UK 7.2 UN • To obtain a copy of the UN report, visit www.deloitte.com/ap/dbriefs/bytescentral
