Summary: 1. BEPS (00:45) 1.1 Digital (00:58) • To obtain a copy of the comments received regarding the OECD's public consultation on the tax challenges of digitalization, visit www.deloitte.com/ap/dbriefs/bytescentral • To access information regarding the OECD's public consultation meeting on the tax challenges of digitalisation, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 Collection of VAT on inbound digital supplies (03:29) • To obtain a copy of the OECD's report, "Mechanisms for the Effective Collection of VAT/GST Where the Supplier Is Not Located in the Jurisdiction of Taxation", visit www.deloitte.com/ap/dbriefs/bytescentral 2. Asia Pacific (09:13) • India, Malaysia • For a copy of - India's Supreme Court decision regarding PE definition in the India / US treaty - India's guidance regarding the "place of effective management" (POEM) rule for corporate tax residency - Malaysia's exemption notice for offshore services - Visit www.deloitte.com/ap/dbriefs/bytescentral 3. Europe (12:35) • Denmark, ECJ, EU, France, Poland, Romania, Switzerland, UK • For a copy of - European Court of Justice case on customs value of "defective" goods • SC Paper Consult decision • Istanbul Lojistik decision - European Commission's press release regarding its in-depth State Aid investigation into one aspect of the UK's CFC rules - UK's guidance regarding penalties for enablers of abusive tax avoidance schemes - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Middle East & Central Asia (27:35) • Saudi Arabia 5. Americas (29:06) • Brazil, Canada, Ecuador, US • For a copy of Canada's Federal Court of Appeal decision in Univar case, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (32:08) • Barbados / Italy, Cyprus / Ethiopia, Cyprus / Mauritius, Latvia / Vietnam, Malta / Ukraine, MLI ratification: Isle of Man 7. UN Committee (32:34)
