Summary: 1. BEPS: news (00:41) 1.1 Multilateral instrument (00:55) 1.2 VAT guidelines (01:58) • For a copy of the OECD International VAT/GST Guidelines, visit www.deloitte.com/ap/dbriefs/bytescentral 1.3 BEPS implementation (02:56) • For a copy of our Tax Alert on the amended Spanish patent box, visit www.deloitte.com/ap/dbriefs/bytescentral 1.4 Our new transfer pricing report (04:05) • For a copy of our new report: "The new transfer pricing landscape – a practical guide to the BEPS changes", visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS: Likely impact on business models (04:35) • This week: distribution of goods by use of a civil law commissionaire with indirect representation, focusing on the PE issue 2.1 Example and current PE analysis (05:08) 2.2 Article 5(5): Post-BEPS analysis (11:06) 2.3 Article 5(6): Post-BEPS analysis (16:08) 2.4 Profits attributable to agency PE (19:36) 3. Cases (20:38) 3.1 France: German pension fund (20:46) 4. Asia Pacific (26:00) • Australia • China • Fiji • India • Indonesia • Vietnam 5. Europe (26:28) • Croatia • Cyprus • Denmark • ECJ • EU • Finland • France • Greece • Ireland • Italy • Luxembourg • Netherlands • Portugal • Romania • Russia • Spain • Sweden • UK • Ukraine 6. Africa (27:20) • Angola • Cameroon • Economic Community of West African States • Mauritania • Rwanda • Uganda 7. Americas (27:43) • Argentina • Brazil • Colombia • Ecuador • Mexico • U.S. 8. Treaties & Other (28:03) 8.1 Treaty developments (28:11) • Argentina / Mexico • Malta / Mauritius • Philippines / Qatar • Croatia / Turkmenistan 8.2 U.S. treaties (28:32) • For a copy of the ABA Tax Section's public comments on the draft amendments to the U.S. model treaty, visit www.deloitte.com/ap/dbriefs/bytescentral 8.3 Developing countries: tax incentives (29:30) • For a copy of the report: "Options for Low Income Countries' Effective and Efficient Use of Tax Incentives for Investment", visit www.deloitte.com/ap/dbriefs/bytescentral
