Summary: 1. BEPS Multilateral Convention (00:37) 1.1 Introduction (00:45) 1.2 Treaty abuse (02:29) 1.3 PE definition (03:34) 1.4 Mandatory binding arbitration (06:09) 1.5 Other comments (06:36) • To access the link to the OECD's database containing the signatories' lists of reservations and notifications, and to the OECD's webcast on the Multilateral Convention, visit www.deloitte.com/ap/dbriefs/bytescentral 2. PPT Examples (07:23) 2.1 Introduction (07:31) 2.2 Example H (08:43) 2.3 Example I (15:26) 3. Cases (19:23) 3.1 Norway: Hess (19:45) 3.2 India: Krishak Bharati (25:50) 4. Asia Pacific (32:30) • Australia, Bangladesh, China, Hong Kong, India • For a copy of - Australia's final ruling on the definition of "Australian consumer" under the new GST rules on inbound services and digital supplies - China's Circular 41 (in Chinese) - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (37:24) • Germany, Italy, Switzerland 6. Africa (40:21) • Ghana, Mozambique 7. Middle East & Central Asia (42:03) • Qatar 8. Americas (43:18) • Ecuador, US 9. Treaties (44:47) • Cape Verde / Spain, Turkey / Uzbekistan
