Summary: 1. BEPS: Australia: diverted profits • Multinational Anti-Avoidance Law (MAAL) • 7 conditions • For a copy of the draft legislation and explanatory material, visit www.deloitte.com/ap/dbriefs/bytes • For information: David Watkins (Sydney): dwatkins@deloitte.com.au 2. BEPS: other Australian developments • Action 1: GST on inbound digital supplies • Action 2 • Action 5 • Action 6 • Action 13 • For a copy of our Tax Alert on the Australian Budget, visit www.deloitte.com/ap/dbriefs/bytes • For information: David Watkins (Sydney): dwatkins@deloitte.com.au 3. Other BEPS developments 3.1 Actions 3 and 12: public consultation meetings 3.2 Action 11: public comments • To access the videos of the two public consultation meetings, and to obtain a copy of the Action 11 public comments, visit www.deloitte.com/ap/dbriefs/bytes 4. Cases 4.1 Swiss “total return swap” case on beneficial ownership • For information: Jacqueline Hess (Zurich): jahess@deloitte.ch 4.2 China: CFC rules case • For information: Vicky Wang (Shanghai): vicwang@deloitte.com.cn, and Ye Hong (Shanghai): hoye@deloitte.com.cn 5. India: MAT on FIIs • For a copy of the Indian tax authorities’ press release, visit www.deloitte.com/ap/dbriefs/bytes • For information: N.C. Hegde (Mumbai): nhegde@deloitte.com 6. In brief 6.1 Treaties 6.2 Thailand: IHQ regime • For a copy of our summary of the new IHQ regime, visit www.deloitte.com/ap/dbriefs/bytes • For information: Anthony Loh (Bangkok): aloh@deloitte.com 6.3 China: free trade zones • For a copy of our Tax Alerts, visit www.deloitte.com/ap/dbriefs/bytes • For information: Vicky Wang (Shanghai): vicwang@deloitte.com.cn, and Ye Hong (Shanghai): hoye@deloitte.com.cn 6.4 New Zealand: withholding tax • For a copy of the issues paper, and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytes • For information: Teresa Farac (Auckland): tfarac@deloitte.co.nz 6.5 Australia: draft legislation on earn-out rights • For a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytes • For information: David Watkins (Sydney): dwatkins@deloitte.com.au
