Summary: 1. 2017 OECD Model Treaty and Commentary: draft amendment (00:44) • To obtain a copy of the published comments on the draft amendments to the 2017 OECD Model Treaty and Commentary, visit www.deloitte.com/ap/dbriefs/bytescentral 2. PPT Examples (03:09) 2.1 Introduction (03:17) 2.2 Example J (05:46) 3. Cases (20:34) 3.1 US: Starr International (20:47) 3.2 UK: DS Jersey (29:47) 4. Asia Pacific (39:29) • China, Indonesia, New Zealand • For a copy of - Indonesia's new regulation on CFCs (in Bahasa Indonesia) - New Zealand's BEPS consultation timetable - New Zealand's announcement regarding the review of its interpretation statement on tax avoidance - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (45:27) • EU, Germany, Russia, Slovakia • For a copy of - European Commission's draft report on use of economic valuation techniques in transfer pricing - Russia's guidelines to lower courts regarding various inbound investment topics (in Russian) - Slovakia's government announcement regarding the introduction of amending legislation to implement various parts of the EU's anti-tax avoidance directive, a patent box regime, and a virtual PE rule in regard to digital platforms (in Slovak) - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Americas (47:58) • Brazil, Panama, US • For a copy of - Our Tax Alert on Brazil's new federal law to end "tax wars" - US's Revenue Procedure 2017-44 - US's Revenue Procedure 2017-45 - Visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (50:26) • MLI: Nigeria, Andorra / UAE, China / Romania, Egypt / Saudi Arabia Breaking news • Chevron's Australian transfer pricing case on intra-group debt: Chevron has withdrawn its application for special leave to appeal to the High Court. Thus, the Full Federal Court decision will stand
