Summary: 1. EU State Aid (00:44) • For a copy of Ireland's Explanatory Memorandum, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS (02:15) 2.1 UK: Public CbC Reporting (02:29) 2.2 New Zealand: Hybrid Mismatch Arrangements (04:06) • For a copy of the discussion document, visit www.deloitte.com/ap/dbriefs/bytescentral 2.3 G20 Meeting (04:38) 2.4 OECD publishes comments (06:55) • For a copy of the comments, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Cases (07:25) 3.1 India: Banca Sella (07:45) • For information: Sunil Shah (Mumbai) : sunilshah@deloitte.com 4. Rulings (13:50) 4.1 Russia / Netherlands treaty: interest treated as dividends (14:09) • For information: Elena Solovyova (Moscow) : esolovyova@deloitte.ru 4.2 Spain / Brazil treaty: dividends treated as interest (17:12) • For information: Enrique Lopez (Madrid) : enlopez@deloitte.es 5. Asia Pacific (21:04) • India, New Zealand, Singapore • For a copy of New Zealand's consultation document on the tax treatment of employee share schemes, visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of Singapore's updated GST guidance, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (23:17) • Belgium, Belarus, Denmark, EU, Ireland, Italy • For a copy of Belgium's draft circular regarding the attribution of profits to PEs (in French), visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of European Commission's report regarding the "VAT gap", visit www.deloitte.com/ap/dbriefs/bytescentral 7. Americas (27:35) • Costa Rica, U.S. • For a copy of our document: Presidential Election: Comparison of tax plans of Donald Trump and Hillary Clinton, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (28:30) • India / Vietnam
