Summary: 1. BEPS: Likely impact on business models (00:33) • This week: distribution of goods, focusing on the PE issue 1.1 Example 1: facts and pre-BEPS analysis (00:59) 1.2 Example 1: BEPS analysis (10:28) 1.3 Example 2 (18:35) 1.4 Example 3 (21:35) 1.5 Example 4 (23:14) 2. Cases (23:57) 2.1 Australia: Blank (24:05) • For a copy of the court’s decision, visit www.deloitte.com/ap/dbriefs/bytescentral and a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: David Watkins (Sydney) : dwatkins@deloitte.com.au 2.2 Czech Republic: Debt pushdown (28:10) • For information: Miroslav Svoboda (Prague) : msvoboda@deloittece.com 3. Asia Pacific (29:56) • Australia • China • Hong Kong • India • New Caledonia • Singapore 4. Europe (30:30) • Belgium • Bulgaria • Denmark • ECJ • EU • Germany • Greece • Poland • Russia • UK • Ukraine 5. Africa (31:01) • Algeria • Angola • Kenya • Mozambique • Namibia • Nigeria • South Africa 6. Middle East & Central Asia (31:30) • Armenia • Jordan • Saudi Arabia 7. Americas (31:50) • Barbados • Chile • Colombia • Costa Rica • Ecuador • El Salvador • Guatemala • Honduras • Nicaragua • Panama • U.S. • Venezuela 8. Treaties & OECD (32:31) 8.1 Treaty developments (32:39) • Barbados / Slovak Republic • Czech Republic / Pakistan • Switzerland / Cyprus • Hong Kong / South Africa • Argentina / Switzerland • Canada / UK • For a copy of the 2015 Exchange of Notes to Canada / UK treaty, visit www.deloitte.com/ap/dbriefs/bytescentral 8.2 U.S. ratification of treaties (33:33) 8.3 OECD (34:42) • For a copy of the Global Forum meeting summary, visit www.deloitte.com/ap/dbriefs/bytescentral
