Summary: 1. BEPS: news (00:38) 1.1 OECD's inclusive framework for BEPS implementation (00:51) • For a copy of the press release and flyer, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 IMF (02:46) • For a copy of Christine Lagarde's speech, visit www.deloitte.com/ap/dbriefs/bytescentral 1.3 EU: BEPS roadmap (04:19) • For a copy of the EU: BEPS roadmap, click here, and our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral 1.4 CbC: Korea (05:10) 2. BEPS: 2016 U.S. model treaty: PEs in other States (6:22) 2.1 PEs in other States: introduction (08:05) 2.2 First component: paragraph (a) (08:49) 2.3 Second component: paragraph (b) (22:34) 2.4 Third component: source country discretion (25:27) 2.5 Comments (26:31) 3. Asia Pacific (28:18) • Australia, Hong Kong, India, Korea, Malaysia, Taiwan, Timor-Leste 4. Europe (29:51) • Belgium, ECJ, EFTA, EU, France, Italy, Norway, Romania, Russia, Serbia, Switzerland, UK 5. Africa (31:17) • South Africa 6. Americas (31:41) • Argentina, Canada, Puerto Rico, U.S. • For a copy of the NYSBA's letter, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (32:33) • Finland / Germany
