Summary: 1. BEPS: news (00:43) 1.1 Australia (00:58) • For a copy of our Tax Alerts on the MAAL, visit www.deloitte.com/ap/dbriefs/bytescentral, and offshore procurements hubs, visit www.deloitte.com/ap/dbriefs/bytescentral, and a copy of the ATO's recent announcement on offshore procurement hubs, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 EU (02:47) • For a copy of the European Council's press release, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral 1.3 OECD (04:40) 1.4 Public disclosure of Country-by-Country reporting (07:16) 1.5 UK (07:56) • For a copy of our Tax Alert on the draft provisions for hybrid mismatch arrangements, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS: Likely impact on business models (09:38) • This week: centralized purchasing or procurement, using an agency model 2.1 Example C: Article 9 (11:20) 2.2 Example C: Article 5(5) (18:56) 3. Cases (28:01) 3.1 Spain: Dell (28:14) 3.2 Australia: Orica (32:45) 3.3 India: Maruti-Suzuki (35:52) 3.4 Two quick cases (39:15) • India: Micro Inks • Australia: Bywater Investments 4. Asia Pacific (40:54) • Australia, China, Hong Kong, India, Indonesia, Japan, Korea • For a copy of the Hong Kong Inland Revenue (Amendment) No. 4 Bill 2015, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (41:27) • Austria, Belgium, Czech Republic, ECJ, Estonia, EU, Greece, Latvia, Luxembourg, Netherlands, Portugal, Russia, Ukraine, UK 6. Africa (42:06) • Algeria, Mozambique, South Africa, Tunisia 7. Middle East & Central Asia (42:25) • Gulf Cooperation Council (GCC), Israel, Jordan 8. Americas (42:44) • Argentina, Brazil, Chile, Colombia, Costa Rica, Guatemala, Jamaica, Puerto Rico, U.S. • For a copy of the NYSBA report, visit www.deloitte.com/ap/dbriefs/bytescentral 9. Treaties (43:17) • Austria / Turkmenistan, Andorra / Spain, Chile / Czech Republic, China / Zimbabwe, Croatia / UK, Israel / Macedonia (FYR), Finland / Spain, Hungary / Liechtenstein, India / Japan, Cyprus / Ukraine, Kuwait / Kyrgyzstan, Kyrgyzstan / Saudi Arabia, Luxembourg / Serbia, South Africa / Botswana, South Africa / Norway, Tajikistan / UK, Thailand / India
