Summary: 1. 2017 OECD Model Treaty: draft amendments (00:38) 1.1 Introduction (00:46) 1.2 First group of draft amendments (02:02) 1.3 Second group of draft amendments (11:23) • To obtain a copy of the draft amendments, visit www.deloitte.com/ap/dbriefs/bytescentral 2. 2017 OECD Transfer Pricing Guidelines (12:13) • To purchase from the OECD a copy of the 2017 OECD Transfer Pricing Guidelines, visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS: MLI Matching Database (13:42) • To access the MLI Matching Database, visit www.deloitte.com/ap/dbriefs/bytescentral 4. BEPS: Discussion draft on profit splits (18:17) 4.1 Introduction (18:25) 4.2 When is a transactional profit split method likely to be the most appropriate method to use? (19:21) 4.3 How should you determine the profits to be split? (27:28) 4.4 How should you split the profits? What are the profit splitting factors (32:27) 4.5 Examples (34:25) 4.6 Comments (36:47) • To obtain a copy of the discussion draft, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Asia Pacific (38:20) • India, Malaysia • For a copy of - Malaysia's guidance on the application of withholding tax on outbound service payment • Practice Note 1/2017 • Practice Note 2/2017 - Malaysia's changes to its transfer pricing guidelines - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (41:10) • Finland, France, Iceland, Poland, Romania • For a copy of - Finland's consultation documents in regard to draft legislation on dividend withholding tax (in Finnish) - Our Tax Alert on France's recent cases in regard to the claiming of foreign tax credits by French companies - France's 5 judgments regarding the PE status of GIL (in French) - Visit www.deloitte.com/ap/dbriefs/bytescentral 7. Middle East & Central Asia (45:38) • UAE • For a copy of UAE's updated VAT section visit www.deloitte.com/ap/dbriefs/bytescentral 8. Americas (46:49) • Brazil, US • For a copy of our Tax Alert on the Brazilian ruling regarding payments for procurement services and US's notice on the existing regulations dealing with dual consolidated losses - Visit www.deloitte.com/ap/dbriefs/bytescentral 9. Treaties (47:55) • MLI: Cameroon, MLI: Norway, Indonesia / Netherlands, Mexico / Spain, Moldova / UAE, Oman / Portugal
