Summary: 1. BEPS: news (00:38) 1.1 Australia (00:56) • For a copy of the MAAL guidance and Consultation Paper on hybrid mismatch arrangements, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 U.S.: cash box entities (02:56) 1.3 Implementation (05:21) • Hong Kong, India, Malaysia, Mexico, and UK • OECD 2. BEPS: Likely impact on business models (08:35) • This week: How to calculate the profits which are attributable to an agency PE: to what extent will the calculation change post-BEPS? 2.1 Profit attributable to an agency PE: pre-BEPS analysis (11:01) 2.2 Profit attributable to an agency PE: post-BEPS analysis (18:53) 3. Cases (28:12) 3.1 Japan: Warehouse PE (28:32) 4. Asia Pacific (33:00) • China • India • Sri Lanka • Taiwan 5. Europe (33:30) • Belgium • Bosnia and Herzegovina • Czech Republic • Denmark • ECJ • EU • France • Germany • Guernsey • Iceland • Luxembourg • Russia • Ukraine • UK • For a copy of our Tax Alert on the UK Autumn statement, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (34:18) • Algeria • Angola • Cameroon • Egypt 7. Middle East & Central Asia (34:41) • Israel • Saudi Arabia • Uzbekistan 8. Americas (35:05) 8.1 U.S.: corporate inversions (35:18) • For a copy of Notice 2015-79 and our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral 8.2 In brief (37:34) • Argentina • BES Islands • Brazil • Canada • Chile • Colombia • Mexico • Panama • U.S. 9. Treaties (38:03) 9.1 Treaty developments (38:16) • Malta / Curaçao • South Africa / UAE • Mauritius / Morocco • South Africa / Kenya • Switzerland / Iceland • Switzerland / Cyprus • Switzerland / Estonia • Switzerland / Uzbekistan 9.2 OECD: MAP statistics (38:49)
