Summary: 1. Rulings & Cases (00:38) 1.1 Denmark: Ruling on PE status (00:52) 1.2 Two cases: Claiming treaty benefits where domestic law administrative conditions have been breached (08:53) 2. Asia Pacific (13:25) • India, Vietnam • For a copy of - India's circular regarding the Place of Effective Management (POEM) rule for corporate residence, visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert on Vietnam's Decree 20 in English, visit www.deloitte.com/ap/dbriefs/bytescentral, and in Vietnamese, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Europe (15:50) • EU, Germany, Italy, Sweden, Switzerland • For a copy of - European Commission's report with 9 best practices for Member States to consider adopting in order to improve withholding tax refund procedures, visit www.deloitte.com/ap/dbriefs/bytescentral - European Commission's white paper on the Future of Europe, visit www.deloitte.com/ap/dbriefs/bytescentral - European Commission's consultation document in regard to cross-border VAT fraud, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Africa (20:16) • South Africa • For a copy of - South Africa's draft legislation visit www.deloitte.com/ap/dbriefs/bytescentral and Q&A document regarding the proposed sugar tax, visit www.deloitte.com/ap/dbriefs/bytescentral - SARS rebuttal document regarding the disagreement between SARS and the Minister of Finance, visit www.deloitte.com/ap/dbriefs/bytescentral - South Africa's ruling regarding the "most favoured nation" provision in the protocol to the South Africa / Sweden treaty, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Middle East and Central Asia (22:52) • Israel • For a copy of Israel's statement (in Hebrew) regarding the clawback of a tax incentive, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Americas (23:34) • Colombia, Mexico, U.S. • For a copy of - Our Tax Alert regarding the Mexican Supreme Court decision that legislation implementing BEPS Action 13 is constitutional, visit www.deloitte.com/ap/dbriefs/bytescentral - U.S. draft instructions for Form 8975 and its Schedule A, visit www.deloitte.com/ap/dbriefs/bytescentral - 3 U.S. notices regarding extraterritorial income exclusion, visit www.deloitte.com/ap/dbriefs/bytescentral, allocation of interest expenses to foreign source income, visit www.deloitte.com/ap/dbriefs/bytescentral, and possessions tax credit for investment in qualified Caribbean Basin countries, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (28:24) 7.1 Double tax treaties (28:32) • India / Singapore, Indonesia / Laos, Singapore / Uruguay 7.2 WTO Trade Facilitation Agreement (28:47) • To obtain a copy of WTO's press release regarding the Trade Facilitation Agreement, visit www.deloitte.com/ap/dbriefs/bytescentral 7.3 UN model treaty (29:20)
