Summary: 1. BEPS: news (00:38) 1.1 EU: Anti-tax avoidance package: 12 February finance ministers' meeting (00:51) 1.2 CbC (04:19) 1.3 Action 6: U.S. model treaty (05:12) 2. BEPS: Likely impact on business models (5:35) • Downloadable digital products: source country taxation 2.1 Introduction (06:18) 2.2 Downloadable digital products, such as music, videos, and games (07:27) 2.3 Post-BEPS analysis (12:18) 2.4 Conclusions (21:37) 3. Cases (22:08) 3.1 India: New Skies Satellite BV: Introduction (22:15) 3.2 First question: domestic law definition (28:02) 3.3 Second question: treaty definition (33:30) • For information: Sunil Shah (Mumbai) : sunilshah@deloitte.com and Rajesh Gandhi (Mumbai) : rajegandhi@deloitte.com 4. U.S. model treaty (38:12) • For a copy of the 2016 U.S. model treaty, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Harrison Cohen (Washington, D.C.) : harrisoncohen@deloitte.com 5. Asia Pacific (41:27) • Australia, China, India, Malaysia, New Zealand 6. Europe (42:38) • EU, Germany, Russia, UK 7. Africa (43:22) • Nigeria, South Africa 8. Americas (43:39) • U.S. 9. Treaties (44:04) • Botswana / Ireland, Italy / Taiwan, Ivory Coast / Tunisia, Kyrgyzstan / UAE, Luxembourg / Senegal, Pakistan / Uzbekistan, Qatar / South Africa, Singapore / Rwanda, Singapore / Thailand
