Summary: 1. BEPS Action 6: Non-CIV Funds (00:38) 1.1 Introduction (00:46) 1.2 Regional investment platform example (03:56) 1.3 Securitisation company example (10:38) 1.4 Immovable property non-CIV fund example (16:49) 1.5 Examples and the text of the PPT (21:37) 1.6 Other issues (24:08) • To obtain a copy of the discussion draft, visit www.deloitte.com/ap/dbriefs/bytescentral 2. Asia Pacific (26:43) • Hong Kong, India, Singapore • For a copy of - Hong Kong's Financial Services Development Council paper, visit www.deloitte.com/ap/dbriefs/bytescentral - Singapore's updated guidance on Tax treatment of REITs (real estate investment trusts), visit www.deloitte.com/ap/dbriefs/bytescentral, Discretionary tax exemption (under section 13(12)) for certain foreign sourced income, visit www.deloitte.com/ap/dbriefs/bytescentral and Transfer pricing, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Europe (29:34) • Denmark, Germany, EU, Netherlands, Georgia, Switzerland • For a copy of European Commission's decision in the State aid probe of Luxembourg tax rulings granted to GDF Suez (Engie), visit www.deloitte.com/ap/dbriefs/bytescentral, and for a copy of our Tax Alert on Germany's legislation regarding additional relief from change-in-ownership rules, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Americas (36:36) • Brazil, Colombia, Peru 5. Treaties (39:20) • Albania / Iceland, Canada / UK, India / Kazakhstan, Isle of Man / UK, Jersey / UK, South Africa / Zimbabwe
