Summary: 1. BEPS: EU’s ATAD (00:45) 1.1 Interest deductions (01:54) 1.2 CFC rules (07:09) 1.3 Hybrid mismatches (09:50) 1.4 Exit taxation (12:52) 1.5 GAAR (14:51) 1.6 Timing (16:32) 2. BEPS: other news (17:11) 2.1 OECD webcast (17:26) 2.2 Actions 8-10: OECD’s Transfer Pricing Guidelines (19:03) 2.3 Inclusive framework (20:20) 3. India: equalisation levy (21:43) • For information: Sunil Shah (Mumbai) : sunilshah@deloitte.com 4. Luxembourg company with a U.S. branch (29:48) • For a copy of the two government statements, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral 5. Asia Pacific (31:22) • China / Hong Kong, India • For a copy of our Tax Alert on the new administrative arrangements for certificates of residence (COR) under the China / Hong Kong DTA, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (32:56) • EU, Netherlands, Poland, Russia, Switzerland • For a copy of our Tax Alert on the Swiss parliament’s approval of Corporate Tax Reform III, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Africa (34:50) • East Africa (Kenya, Rwanda, Tanzania, and Uganda) • For a copy of the Tax Justice Network / ActionAid report, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Middle East and Central Asia (36:16) • Gulf Cooperation Council (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and UAE) 9. Americas (36:48) • Brazil, U.S. 10. Treaties (38:30) • Curaçao / Netherlands, Japan / Taiwan, Mali / Morocco, Turkmenistan / UK
