Summary: 1. BEPS: Branch mismatch structures (00:43) 1.1 D/NI: Disregarded branch structure (02:25) 1.2 D/NI: Diverted branch payment (05:02) 1.3 D/NI: Deemed branch payments (09:13) 1.4 DD branch payments (14:25) 1.5 Indirect D/NI: Imported branch mismatches (19:59) 1.6 Other comments (21:34) • For a copy of the discussion draft, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS: other news (22:29) • For a copy of comments received regarding the conforming amendments to chapter IX of the OECD’s Transfer Pricing Guidelines, comments received on the discussion draft on the design and operation of the group ratio rule under BEPS Action 4, Brazil’s consultation document (in Portuguese) and our Tax Alert regarding rules for the conduct of mutual agreement procedure, visit www.deloitte.com/ap/dbriefs/bytescentral 3. EU State Aid (24:18) • For a copy of the U.S. Treasury’s white paper, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Asia Pacific (29:58) • Australia, Hong Kong, Philippines • For a copy of Australia’s voluntary Tax Transparency Code and Philippines’s Revenue Memorandum Order regarding treaty benefits, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (33:18) • France 6. Americas (33:41) • Colombia, Puerto Rico, U.S. • For a copy of our Tax Alert regarding the Colombian ruling on the tax treatment of transportation services provided by nonresidents, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (35:38) • Ethiopia / Singapore, Kazakhstan / Saudi Arabia
