Summary: 1. Amazon case (00:37) 1.1 Introduction (00:58) 1.2 Buy-in payment (03:21) 1.3 First group of intangibles: website technology (09:45) 1.4 Second group of intangibles: marketing intangibles (17:27) 1.5 Third group of intangibles: customer information (23:39) 1.6 Cost sharing payments: intangible development costs (28:32) 1.7 Cost sharing payments: stock-based compensation (30:45) 1.8 Final comments (33:31) 2. BEPS (34:45) • To obtain a copy of the public comments on the Action 6 discussion draft on non-CIV funds, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (37:36) • Australia, China, India, Japan • For a copy of - Australia's consultation paper on stapled structures, visit www.deloitte.com/ap/dbriefs/bytescentral, and for our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral - Our 2 Tax Alerts on Australia's "Enterprise incentives" bill, for self-assessing the effective life of intangibles, visit www.deloitte.com/ap/dbriefs/bytescentral, and new "similar business test" for loss recoupment introduced, visit www.deloitte.com/ap/dbriefs/bytescentral - China's Bulletin 6 (in Chinese), visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (41:13) • Denmark, UK • For a copy of - Our Tax Alert regarding the UK's new restrictions on interest deductions, visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert on UK's exit from EU, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (45:08) • South Africa • For a copy of South Africa's draft update of guidance on VAT treatment of the disposal of an enterprise, or part thereof, as a going concern, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Middle East & Central Asia (45:42) • Oman, Saudi Arabia 7. Americas (48:02) • Canada, U.S. • For a copy of Tax Court of Canada's decision in the Nestlé case, visit www.deloitte.com/ap/dbriefs/bytescentral, and U.S. 2016 APA report, visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties (50:02) • Andorra / Portugal, Cyprus / Iran, Cyprus / Jersey, Ghana / Netherlands, Kazakhstan / Uzbekistan
