Summary: 1. BEPS (00:38) • To obtain a copy of the guidance in regard to the circumstances in which local filing of CbC Reports can be required, visit www.deloitte.com/ap/dbriefs/bytescentral 2. Cases (02:12) 2.1 UK: Lee & Bunter (02:25) 2.2 India: Hyundai (10:24) 3. Asia Pacific (13:20) • Australia, China, India, Singapore • For a copy of - Our Tax Alert on the Australian Budget 2017-18 - China's Circular 38 (in Chinese) - India's draft rules on the valuation of unquoted equity shares - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (20:11) • Denmark, ECJ, Germany, France, Netherlands, Norway • For a copy of our Tax Alert on the ECJ's decision in the case concerning Luxembourg's VAT exemption for "independent groups of persons" (IGP), visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (28:16) • Kenya 6. Treaties (28:53) • Barbados / Cyprus, Cyprus / Luxembourg, Ethiopia / Portugal
