Summary: 1. Cases 1.1 Watson Pharma • Mumbai Income Tax Appellate Tribunal • Location savings • For information: Anis Chakravarty (Mumbai): anchakravarty@deloitte.com • For a copy of the case, visit www.deloitte.com/ap/dbriefs/bytes 1.2 Two cases on “broadcasting rights” and “royalties” • Delhi Race Club: Delhi High Court • Seven Network Limited: Federal Court of Australia • For information: N.C. Hegde (Mumbai): nhegde@deloitte.com David Watkins (Sydney): dwatkins@deloitte.com.au • For a copy of the Delhi Race Club case, visit www.deloitte.com/ap/dbriefs/bytes • For a copy of the Seven Network Limited case, visit www.deloitte.com/ap/dbriefs/bytes 1.3 Aviation Fuel Supply Company • Hong Kong Court of Final Appeal • Capital receipt on termination of contract • For information: Davy Yun (Hong Kong): dyun@deloitte.com.hk • For a copy of the case, visit www.deloitte.com/ap/dbriefs/bytes • For a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytes 2. BEPS 2.1 Public comments on Actions 6 and 7 • 1,589 pages! • For a copy of the comments, visit www.deloitte.com/bepscentral 2.2 UK diverted profits tax • For information: Bill Dodwell (London): bdodwell@deloitte.co.uk • Westminster Hall debate transcript • Slides used by tax authorities at Open Day meeting • Slides used by Philip Baker, QC • For a copy of the above materials, visit www.deloitte.com/bepscentral 3. In brief 3.1 Korea • Large customs duty settlement • For information: Gyung Ho Kim (Seoul): gykim@deloitte.com 3.2 China • Circulars 109 and 116 • For information: Vicky Wang (Shanghai): vicwang@deloitte.com.cn Ye Hong (Shanghai): hoye@deloitte.com.cn • For a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytes 3.3 Indonesia • Minister’s statements regarding tax holidays • For information: Nazly Siregar (Jakarta): nsiregar@deloitte.com 3.4 Thailand • Approval of international headquarters (IHQ) and international trading center (ITC) incentives • For information: Wanna Suteerapornchai (Bangkok): wsuteerapornchai@deloitte.com • For a copy of our World Tax Advisor, visit www.deloitte.com/ap/dbriefs/bytes
