Summary: 1. Transfer pricing: profit splits (00:44) 1.1 Introduction (00:52) 1.2 Unrelated parties (02:45) 1.3 Risk (06:16) 1.4 Profits to be split (08:49) 1.5 Profit-splitting factors (10:16) 1.6 Transactional profit / loss split method? (12:08) • To access the videos of this public consultation meeting, visit www.deloitte.com/ap/dbriefs/bytescentral • To access Dbriefs Bytes: 14 July 2017, visit www.deloitte.com/ap/dbriefs/bytescentral 2. Transfer pricing: attribution of profits to PE (12:50) 2.1 Introduction (12:58) 2.2 Examples (14:26) 2.3 Relationship between Article 7 and Article 9 (17:01) • To access the videos of this public consultation meeting, visit www.deloitte.com/ap/dbriefs/bytescentral • To access Dbriefs Bytes: 7 July 2017, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Transfer pricing country profiles (27:14) • To access the OECD's transfer pricing country profiles, visit www.deloitte.com/ap/dbriefs/bytescentral 4. US Tax Reform (28:35) • For a copy of our Tax Alert regarding amendments to the proposed 20% excise tax on certain outbound payment and the Senate Finance Committee's document, "Description of the Chairman's Mark of the Tax Cuts and Jobs Act", visit www.deloitte.com/ap/dbriefs/bytescentral 5. Asia Pacific (31:37) • India, Singapore • For a copy of - India's final rules in regard to CbC reporting and the transfer pricing master file - India's guidance in regard to the indirect share transfer provision, section 9(1)(i) - Singapore's updated guidance in regard to an important aspect of the GST zero-rating of international services - Singapore's draft Carbon Pricing Bill - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (34:31) • EU, France, Germany, Lithuania, Switzerland • For a copy of - Our Tax Alert regarding France's proposal for a major one-off corporate income tax increase, for large companies - Germany's final guidance (in German) on situations in which outbound payments for software, cloud and database use would cause a withholding tax liability under domestic law - Our Tax Alert on implementation of the cantonal tax reform project in the Swiss canton of Vaud - Visit www.deloitte.com/ap/dbriefs/bytescentral 7. Middle East & Central Asia (38:44) • GCC countries, UAE • For a copy of UAE's draft VAT regulations, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (39:43) • Belgium / Macedonia, Rwanda / UAE
