Summary: 1. BEPS (00:46) 2. Case: Cairn (03:02) 2.1 Introduction (03:23) 2.2 Taxpayer's arguments (08:13) 2.3 Other issues (17:34) 3. Case: Sifto (18:22) 3.1 Introduction (18:40) 3.2 Court's decision (21:37) 4. Asia Pacific (25:48) • Australia, Hong Kong • For a copy of - Australia's draft guidance on residence definition for companies, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral - Hong Kong's legislative bill for the aircraft leasing tax incentive, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (27:26) • Estonia, France, Iceland, Russia, Switzerland • For a copy of - Our Tax Alert regarding the French case on CVAE, visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert regarding France's revised guidelines relating to the procedure to obtain an up-front withholding tax exemption on dividends paid to qualifying EU and EEA investment funds, visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert on Iceland's lifting of capital and currency controls, visit www.deloitte.com/ap/dbriefs/bytescentral - Switzerland's press release regarding changes to the withholding tax ordinance, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (30:58) • South Africa • For a copy of South Africa's two items of draft guidance on Royalty Withholding Tax, visit www.deloitte.com/ap/dbriefs/bytescentral, and for taxation of currency gains or losses, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Americas (31:45) • Brazil, U.S. • For a copy of our Tax Alert on the U.S. Summa Holdings case, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (33:24) • Ghana / Mauritius, Pakistan / Uzbekistan, Panama / Vietnam
