Summary: 1. Brexit: tax issues (00:45) 1.1 Possible alternatives to EU membership (02:08) 1.2 Customs duty (04:59) 1.3 VAT (06:15) 1.4 Corporate income tax (07:19) 1.5 Possible impact on double tax treaties (10:22) 1.6 Possible impact on BEPS (12:43) 1.7 Possible impact on other countries' tax laws (15:15) • For information: Bill Dodwell (London) : bdodwell@deloitte.co.uk • For a copy of our Tax Alert on Brexit tax issues, visit www.deloitte.com/ap/dbriefs/bytescentral 2. CbC reporting (16:20) 2.1 OECD: implementation guidance (16:43) • For a copy of the guidance, visit www.deloitte.com/ap/dbriefs/bytescentral 2.2 U.S. Final CbC regulations (28:06) • For information: Gretchen Sierra (Washington, D.C.) : gretchensierra@deloitte.com • For a copy of the final regulations, visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS: other news (35:52) 3.1 LuxLeaks (36:07) 3.2 New Zealand (36:41) • For a copy of the Cabinet Paper, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of BEPS agenda, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of New Zealand's taxation framework for inbound investment, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of New Zealand foreign trust disclosure rules, visit www.deloitte.com/ap/dbriefs/bytescentral 3.3 OECD (37:53) 4. Asia Pacific (38:42) • India, Indonesia, Philippines • For a copy of India?s announcement on the completion of negotiations to amend India / Cyprus treaty, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy our Tax Alert on India?s announcement regarding PANs, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of our Tax Alert on Indonesia's tax amnesty, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of Revenue Memorandum Order (RMO) 27-16, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (41:44) • EU State Aid, EU, Ireland, Netherlands, UK • For a copy of EU's decision on Netherlands / Starbucks State Aid case, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of EU?s directive on the VAT treatment of vouchers, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of Ireland's guidelines on bilateral APAs, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of UK?s guidance on withholding tax on outbound royalties, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (43:28) • Finland / Uzbekistan, Iceland / Liechtenstein, Lesotho / South Africa
