Summary: 1. BEPS (00:44) • For a copy of – OECD's updated CbC guidance – OECD's 2016 MAP statistics – Our Tax Alert regarding Italy's proposal for an equalization tax, on internet advertisements – Public comments received in regard to the draft toolkit on the taxation of offshore indirect transfers – OECD's first peer review report on the spontaneous exchange of tax rulings under BEPS Action 5 – OECD's discussion draft in regard to: "mandatory disclosure rules addressing CRS avoidance arrangements and offshore structures" – Visit www.deloitte.com/ap/dbriefs/bytescentral 2. 2017 Update to OECD Model Treaty and Commentary: Article 5(1) (06:08) 2.1 Introduction (06:16) 2.2 VAT / GST registration (10:59) 2.3 "At the disposal" condition: principles (12:46) 2.4 Home office (17:18) 2.5 "Time" condition (20:06) 2.6 Seconded employees (25:09) 2.7 Subcontractors (30:36) 2.8 Collaborations: joint ventures and partnerships (32:56) 2.9 Goods stored at another party's premises (36:59) 2.10 Observations / Positions on the Commentary (41:04) • To obtain a copy of the 2017 Update to the OECD Model Treaty and Commentary, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (45:39) • Cambodia, India, Korea, New Zealand, Thailand, Vietnam • For a copy of - Our Tax Alert on Cambodia's new tax rules in regard to the exploitation of petroleum and mineral resources - India's press release on change of policy in regard to bilateral APAs and MAP cases concerning transfer pricing - New Zealand's bill and explanatory commentary regarding BEPS issues, and our Tax Alert on this topic • Bill • Explanatory commentary • Tax Alert - Our Tax Alert regarding Vietnam's proposals to impose VAT and corporate income tax on inbound digital services - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (51:35) • Denmark, ECJ, EU, Ireland, UK • For a copy of – Denmark's redacted private ruling in regard to the status (transparent or non-transparent), for Danish corporate income tax purposes, of US LLCs (in Danish) – European Court of Justice decision regarding Finnish tax treatment of gain on transfer of PE – European Court of Justice decision regarding provision of bad debt relief under Italy's VAT law – ECOFIN's document regarding the EU's black list of non-cooperative jurisdictions for tax purposes – European Commission's proposal to help combat VAT fraud, by increasing administrative cooperation within the EU – European Commission's announcement regarding ECOFIN's agreement on new VAT rules for e-commerce – European Commission's "Code of Conduct on Withholding Tax" – Ireland's guidance regarding MFN clause activation in tax treaty with Chile – UK's consultation document regarding proposed royalty withholding tax – UK Court of Appeal's decision in regard to a case concerning VAT exemption for a banking business – Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Americas (1:01:59) • Argentina, Brazil, Peru, US • For a copy of - Our Tax Alert on Peru's announcement regarding the triggering of the MFN clause under the Peru / Mexico treaty - EU finance ministers' letter to US Treasury Secretary Mnuchin, expressing concerns over various aspects of the House and Senate bills - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (1:05:10) • Barbados / Mauritius, Belarus / Hong Kong, Bulgaria / Saudi Arabia, Brunei / Qatar, Czech Republic / Taiwan, Ethiopia / Korea, Ethiopia / Singapore, Georgia / Moldova, Hong Kong / Latvia, Hong Kong / Pakistan, Jordan / Tajikistan, Kosovo / Luxembourg, Liechtenstein / Monaco, Netherlands / Uzbekistan, Switzerland / UK
