Summary: 1. BEPS: news (00:37) 1.1 India: Equalisation levy on inbound, online advertising services (00:50) 1.2 India: CbC reporting / TP master file, and patent box (11:28) • For a copy of our Tax Alerts on the Indian Budget, visit www.deloitte.com/ap/dbriefs/bytescentral • For information: Sunil Shah (Mumbai):sunilshah@deloitte.com 1.3 Action 6: Pension funds (12:27) • For a copy of the discussion draft, visit www.deloitte.com/ap/dbriefs/bytescentral 1.4 Other BEPS news (13:40) 2. BEPS: 2016 U.S. model treaty: Subsequent changes in law (15:19) 2.1 Subsequent changes in law: introduction (16:18) 2.2 First sentence in Article 28(1): general rule concerning consultation (17:05) 2.3 Second and third sentences in Article 28(1): alternative path if consultations "do not progress" (27:38) 2.4 Article 28(2): some interpretation rules (29:35) 3. Asia Pacific (31:55) • Cambodia, India, Korea, Vietnam 4. Europe (32:41) • EU, France, Germany, Luxembourg, Serbia, Turkey 5. Africa (33:49) • Angola, Namibia, Nigeria, South Africa 6. Middle East & Central Asia (34:32) • Gulf Cooperation Council (Bahrain, Kuwait, Qatar, Saudi Arabia, and the UAE) 7. Americas (35:07) • Brazil, Colombia, Puerto Rico, U.S. 8. Treaties (35:57) • Germany / Jersey, Ivory Coast / Turkey, Nigeria / Qatar, UK / Uruguay
