Summary: 1. BEPS: New Zealand (00:38) 1.1 Transfer pricing and PE avoidance (01:06) 1.2 Limitation of interest deductions (09:12) 1.3 Multilateral Convention (12:36) • To obtain a copy of - BEPS – Transfer pricing and permanent establishment avoidance, visit www.deloitte.com/ap/dbriefs/bytescentral - BEPS – Strengthening our interest limitation rules, visit www.deloitte.com/ap/dbriefs/bytescentral - New Zealand's implementation of the multilateral convention to implement tax treaty related measures to prevent BEPS, visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS: UN (14:24) • To obtain a copy of - UN practical portfolio - "Protecting the Tax Base of Developing Countries against Base Erosion: Income from Services", visit www.deloitte.com/ap/dbriefs/bytescentral - UN practical portfolio - "Protecting the Tax Base of Developing Countries against Base-eroding Payments: Interest and Other Financing Expenses", visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (16:19) • Australia, Hong Kong, India • For a copy of - Consultation paper on proposed changes to Australia's inbound investment policies, visit www.deloitte.com/ap/dbriefs/bytescentral - Australia's guidance on the requirement to include copies of international related party agreements in part B of the transfer pricing local file, visit www.deloitte.com/ap/dbriefs/bytescentral - Hong Kong's paper calling for initiatives to enhance Hong Kong's position as an insurance hub (particularly reinsurance, marine, and captive), visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (19:54) • Cyprus, Denmark, ECJ, EU, Germany, Sweden, UK • For a copy of - Our Tax Alert regarding Cyprus's "back-to-back finance regime", visit www.deloitte.com/ap/dbriefs/bytescentral - ECJ's decision regarding differential VAT rates permitted under VAT Directive for newspapers and periodicals if supplied in printed form, vs. if supplied in digital form, visit www.deloitte.com/ap/dbriefs/bytescentral - ECJ's decision regarding the application of the original EU Parent / Subsidiary Directive to dividends paid by a Belgian limited partnership with a share capital, to two Netherlands FIIs, visit www.deloitte.com/ap/dbriefs/bytescentral - ECJ's decision regarding merger tax relief legislation requiring additional conditions to be satisfied in the situation of a merger with a company in another Member State, vs. purely domestic merger, visit www.deloitte.com/ap/dbriefs/bytescentral - European Parliament's report on EU / U.S. trade and investment relations: the effects on tax evasion, money laundering, and tax transparency, visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert regarding Germany's draft of amendments to the transfer pricing documentation decree, visit www.deloitte.com/ap/dbriefs/bytescentral - Our 2 Tax Alerts regarding the UK's Budget 2017, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (29:00) • Ghana, South Africa • For a copy of South Africa's 2 circulars on the export of IP, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral 6. Americas (30:39) • U.S. • For a copy of U.S.'s notice requesting public comments on the existing final regulations concerning the measurement of foreign currency transactions for qualified business units, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (33:51) • Belgium / India, Croatia / Kosovo, Jersey / Mauritius, Paraguay / Qatar
