Summary: 1. VAT (00:39) • To obtain a copy of the OECD's International VAT / GST guidelines, visit www.deloitte.com/ap/dbriefs/bytescentral 2. Asia Pacific (02:20) • Australia, China, India, New Zealand, Taiwan • For a copy of - Australia: written submissions regarding the proposal to impose GST on low-value imported goods, visit www.deloitte.com/ap/dbriefs/bytescentral - Australia: Full Federal Court's decision in Chevron case, visit www.deloitte.com/ap/dbriefs/bytescentral - India's rules on the electronic form to elect the patent box, visit www.deloitte.com/ap/dbriefs/bytescentral - New Zealand's guidance on amendments to the withholding tax rules which apply to outbound interest payments, visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert regarding Taiwan's guidance on the application of new rules for the imposition of VAT on inbound digital supplies, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Europe (06:22) • EU, Germany, Russia, UK • For a copy of - European Commission's paper on tax certainty, visit www.deloitte.com/ap/dbriefs/bytescentral - European Commission's working paper on the VAT implications of transfer pricing and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral - Germany's guidance on the circumstances in which the use of a company name would require an arm's length fee (in German), visit www.deloitte.com/ap/dbriefs/bytescentral - UK's guidance on double taxation treaty passport scheme extension, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Africa (10:22) • Kenya, South Africa • For a copy of - Our Tax Alert on Kenya's 2017 Budget, visit www.deloitte.com/ap/dbriefs/bytescentral - South Africa’s draft guidance on VAT zero-rating for international transport services, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Americas (11:57) • Bolivia, Brazil, Canada • For a copy of our Tax Alerts on Brazil's provisional measure making some tax law changes, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (15:05) • Andorra / Portugal, Azerbaijan / Kazakhstan, Bahrain / Philippines, Bangladesh / Bhutan, Belgium / Luxembourg, Belgium / Moldova, Cyprus / Iran, Cyprus / Jersey, Czech Republic / Ghana, Estonia / Kyrgyzstan, Ghana / Netherlands, Ghana / Singapore, Kazakhstan / Uzbekistan, Kenya / Korea, Malawi / Zambia, Malaysia / Slovak Republic 7. While we were away… (15:27) 7.1 Denmark: employee's home office is a PE of employer (15:49) 7.2 UN: Transfer pricing & fees for technical services (18:40) 7.3 CbC reporting: updated guidance (21:58) • To obtain a copy of the OECD's updated guidance on country-by-country reporting, visit www.deloitte.com/ap/dbriefs/bytescentral 7.4 China: Bulletin 6 (23:27) • To obtain a copy of Bulletin 6 (in Chinese), visit www.deloitte.com/ap/dbriefs/bytescentral, our unofficial English translation, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral
