Summary: 1. BEPS Action 6 (00:39) 1.1 Introduction (00:47) 1.2 Review & monitoring process (02:43) 1.3 Comments (05:51) • To obtain a copy of the OECD's "peer review document" on BEPS Action 6 on treaty abuse, visit www.deloitte.com/ap/dbriefs/bytescentral 2. PPT Examples (06:54) 2.1 Introduction (07:02) 2.2 Example F (08:16) 2.3 Example G (11:47) 3. UK: Fowler's case (23:00) 3.1 Reminder: First-Tier Tribunal (2016) (23:46) 3.2 Upper Tribunal appeal decision (29:00) 4. Asia Pacific (30:54) • Australia, India, New Zealand, Pakistan • For a copy of - Australia’s Major Bank Levy Bill and Explanatory Memorandum - Australia’s guidance on the use of internal derivatives by multinational banks - New Zealand’s discussion document on “black hole and feasibility expenditure” and our Tax Alert on this topic - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (35:17) • Belarus, EU, Hungary, Italy, Poland, Sweden • For a copy of - Our Tax Alert on the EU's formal adoption of ATAD 2 - European Commission’s report on competition policy and “Commission staff working document” - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Middle East & Central Asia (39:55) • Saudi Arabia • For a copy of Saudi Arabia’s draft VAT law, and the link to the online consultation, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (40:39) • Armenia / Sweden, Kosovo / Switzerland
