Summary: 1. BEPS: Discussion Draft on Hard-to-Value Intangibles (HTVI) (00:41) 1.1 Introduction (00:47) 1.2 Example 1 (04:58) 1.3 Example 2 (09:56) 1.4 Example 3 (15:55) 1.5 Comments (18:25) • To obtain a copy of the OECD's discussion draft on hard-to-value intangibles, visit www.deloitte.com/ap/dbriefs/bytescentral 2. PPT Examples (19:02) 2.1 Example C (20:20) 2.2 Example D (28:06) 2.3 Example E (33:37) 3. Asia Pacific (36:46) • Australia, Hong Kong, India, New Zealand • For a copy of - India's schedules of GST rates for goods and services, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral - Our Tax Alerts on India's schedules of GST rates for goods and services, visit www.deloitte.com/ap/dbriefs/bytescentral and visit www.deloitte.com/ap/dbriefs/bytescentral - New Zealand's case regarding foreign tax credits and the CFC rules, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (41:59) • EU, Germany, Poland • For a copy of Germany's draft guidance on outbound payments for software, cloud and database use (in German), visit www.deloitte.com/ap/dbriefs/bytescentral 5. Americas (45:16) • US • For a copy of US's Joint Committee on Taxation report on border adjustment tax (BAT), visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (47:06) • Cyprus / San Marino
