Summary: 1. BEPS: news (00:33) 1.1 Totally predictable (00:47) 1.2 Not so predictable (01:33) • For access to the EU Parliament’s TAXE Committee hearing videos, visit www.deloitte.com/ap/dbriefs/bytescentral for extracts 1st part with Google, Amazon, Facebook, HSBC and Barclays, visit www.deloitte.com/ap/dbriefs/bytescentral for Extracts 2nd part with Coca-Cola, IKEA, Philip Morris International, McDonalds Europe, Walt Disney Company and Anheuser-Busch InBev 1.3 BEPS implementation: Australia / Germany treaty (02:36) • For a copy of the new Australia / Germany treaty, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: David Watkins (Sydney) : dwatkins@deloitte.com.au 2. BEPS: Likely impact on business models (03:29) • This week: distribution of goods by use of a marketing services company in the source country, focusing on the PE issue 2.1 Example and current PE analysis (03:58) 2.2 Post-BEPS analysis: “principal role” test (06:46) 2.3 Post-BEPS analysis: “conclude contracts” test (16:44) 2.4 Article 5(6) & profit attributable to agency PE (21:23) 3. Cases (22:17) 3.1 India: Tata Consultancy Services (22:31) 3.2 France: Spanish pension fund (27:36) 4. Asia Pacific (28:45) 4.1 Australia: transfer pricing and interest deductions (28:53) • For information: Geoff Gill (Sydney) : gegill@deloitte.com.au 4.2 In brief (31:29) • Australia • China • Indonesia • New Zealand • Singapore • Taiwan 5. Europe (31:56) • Belarus • Bosnia and Herzegovina • Bulgaria • Czech Republic • Estonia • EFTA • EU • Netherlands • Russia • Slovenia • Sweden • Ukraine • UK 6. Africa (32:41) • Angola • Ghana • Kenya • South Africa 7. Middle East & Central Asia (32:59) • Kuwait 8. Americas (33:17) • Argentina • Brazil • Colombia • Costa Rica • El Salvador • Panama • Peru • Puerto Rico • U.S. • Uruguay 9. Treaties (33:48) • Australia / Germany • Hong Kong / Romania • Saudi Arabia / Venezuela • Mexico / Philippines • Senegal / Turkey • Russia / Singapore
