Summary: 1. EU: State Aid (00:42) 2. BEPS: news (03:56) 2.1 CbC reporting (04:04) 2.2 EU: Anti-tax avoidance package (07:04) • For a copy of the European Commission's report on Structures of Aggressive Tax Planning and Indicators, visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS: Likely impact on business models (07:59) • Intra-group financing 3.1 Example: introduction (08:37) 3.2 Actions 8-10: interest rates (10:36) 3.3 Action 4: interest deductions (13:40) 3.4 Action 6: reduced withholding tax under treaty (18:12) 3.5 Action 5: Finco's tax incentive (30:33) 4. Cases (32:09) • India: MUR Shipping – For information: Sunil Shah (Mumbai) : sunilshah@deloitte.com 5. Asia Pacific (37:49) • Australia, China, Hong Kong, India, Singapore, Taiwan 6. Europe (38:20) • Belgium, Czech Republic, Denmark, EU, France, Italy, Jersey, Netherlands, Poland, Russia, Sweden 7. Africa (38:58) • Cape Verde, Guinea 8. Middle East & Central Asia (39:15) • Iraq, Kuwait 9. Americas (39:32) • Bolivia, Brazil, Canada, Chile, Puerto Rico, Trinidad and Tobago, U.S., Venezuela 10. Treaties (40:00) 10.1 Treaty developments (40:08) • New Zealand / Samoa, Czech Republic / Liechtenstein 10.2 UN: draft "services" chapter for Transfer Pricing Manual (40:29) • For a copy of the UN's draft chapter on "services", visit www.deloitte.com/ap/dbriefs/bytescentral
