10 February 2017




Dbriefs Bytes show

Summary: 1. BEPS (00:38) 1.1 Action 14: MAP peer reviews (00:50) • For a copy of the press release, visit www.deloitte.com/ap/dbriefs/bytescentral, and questionnaire, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 Action 13: CbC reporting peer reviews (02:16) • To obtain a copy of the BEPS Action 13 document, visit www.deloitte.com/ap/dbriefs/bytescentral 1.3 Action 5: Transparency framework peer reviews (03:33) • To obtain a copy of BEPS Action 5 document, visit www.deloitte.com/ap/dbriefs/bytescentral 1.4 India: BEPS Action 4 (04:53) 1.5 UK: BEPS Action 4 (06:21) • To obtain a copy of our Tax Alert on the new draft legislation, visit www.deloitte.com/ap/dbriefs/bytescentral 1.6 Australia: diverted profits tax (07:28) • To obtain a copy of Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017, visit www.deloitte.com/ap/dbriefs/bytescentral, and the explanatory memorandum, visit www.deloitte.com/ap/dbriefs/bytescentral 1.7 BEPS: the movie (08:06) 2. Cases (08:54) 2.1 Russia: Beneficial ownership case (09:02) 3. Indian Budget (18:43) • To obtain a copy of our Tax Alert on the budget, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Asia Pacific (23:48) • Australia, Hong Kong, India, Myanmar • For a copy of - Australia's Tax Risk Management and Governance Review Guide, visit www.deloitte.com/ap/dbriefs/bytescentral - Australia's Taxpayer Alert TA 2017/1 in regard to certain fragmentation structures, visit www.deloitte.com/ap/dbriefs/bytescentral - Hong Kong's proposal document regarding a tax regime for the leasing of aircraft to non-Hong Kong aircraft operators, visit www.deloitte.com/ap/dbriefs/bytescentral - India's guidance on the application of GAAR, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (27:38) • Austria, EU, Hungary, UK • For a copy of - The European Commission's invitation for public comments on the case concerning Luxembourg tax rulings issued to the GDF Suez group, visit www.deloitte.com/ap/dbriefs/bytescentral - The EU's BEPS roadmap (Maltese Presidency), visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (29:46) • Mauritius 7. Middle East and Central Asia (30:55) • Gulf Cooperation Council, Israel • For a copy of our Tax Alert on Israel's tax incentives for technology companies, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Americas (32:19) • Brazil, U.S. 9. Treaties (35:54) • Austria / Iceland, Austria / India, Austria / Japan, Austria / Luxembourg, Barbados / Qatar, Finland / Turkmenistan, Morocco / South Sudan, Netherlands / Uzbekistan, South Africa / Zimbabwe