Summary: 1. PPT (00:38) 1.1 Article 7(1), Multilateral Convention (01:41) 1.2 Article 7(4), Multilateral Convention (08:58) 1.3 Examples in proposed Commentary (12:40) 1.4 Example A (14:59) 1.5 Example B (17:43) 2. Asia Pacific (20:45) • Australia, India, Singapore • For a copy of Australia's draft guidance on the ATO's transfer pricing risk assessment framework concerning cross-border related party financing arrangements, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Europe (24:26) • Belarus, ECJ, Germany, Hungary, Netherlands, Norway • For a copy of - ECJ's decisions on the Belgian 5.15% "fairness tax", visit www.deloitte.com/ap/dbriefs/bytescentral - The French 3% "additional contribution to corporation tax", visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alert on the French case, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Africa (34:25) • Nigeria 5. Americas (35:15) • US • For a copy of US's notice requesting public comments on the existing regulations which deal with overall foreign losses (OFLs) and overall domestic losses (ODLs), in regard to the foreign tax credit limitation, visit www.deloitte.com/ap/dbriefs/bytescentral
