Summary: 1. EU: State Aid (00:38) • For a copy of the European Commission's press release, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS: news (06:33) 2.1 CbC reporting (06:47) 2.2 EU: anti-avoidance package (10:06) 3. BEPS: Likely impact on business models (10:30) • This week: Contract R&D 3.1 Example 1: introduction (11:05) 3.2 Example 1: transfer pricing (14:28) 3.3 Example 1: Country P tax incentive (27:31) 3.4 Example 2 (28:40) 4. Cases (31:46) 4.1 China: Guarantee fees (31:53) • For information: Ye Hong (Shanghai) : hoye@deloitte.com.cn and Julie Zhang (Beijing) : juliezhang@deloitte.com.cn 4.2 India: NGC (44:30) • For information: N.C. Hegde (Mumbai) : nhegde@deloitte.com 5. Asia Pacific (50:19) • Australia, China, Hong Kong, Indonesia, Malaysia, Taiwan 6. Europe (50:46) • Croatia, Cyprus, Finland, France, Ireland, Switzerland, Ukraine, UK • For a copy of our Tax Alert on tax law amendments regarding loan restructurings (Cyprus), visit www.deloitte.com/ap/dbriefs/bytescentral • For a copy of our Tax Alert regarding the amended Finance Bill 2015 (France), visit www.deloitte.com/ap/dbriefs/bytescentral 7. Africa (51:19) • Gambia, Mauritius, South Africa 8. Middle East & Central Asia (51:35) • Israel 9. Americas (51:51) • Argentina, Brazil, Chile, Panama, U.S., Venezuela • For a copy of our Tax Alert regarding the Wright v. Commissioner judgement, visit www.deloitte.com/ap/dbriefs/bytescentral 10. Treaties (52:16) • Belgium / Korea, Croatia / Luxembourg, China / Hong Kong, Ireland / Guernsey, Ireland / Zambia, Korea / Gabon, Saudi Arabia / Venezuela, Sweden / Nigeria, UK / Bulgaria, UK / Croatia, UK / Germany, UK / Kosovo
