Number 10: GAARs
• India
• Australia
Number 9: Tax rate reductions in Vietnam
Number 8: China developments
• Bulletin 19 (PE issues concerning secondments)
• China (Shanghai) Pilot Free Trade Zone
Number 7: MAP / APAs
• Highlights: Philippines, Vietnam, Japan, and China
• Lowlight: Dispute between Indian and U.S. competent authorities
Number 6: Cases
• Sanofi (India)
• RCF (Australia)
• Deutsche Bank (Philippines)
• Lone Star Fund IV (Korea)
• Right Florists (India)
Number 5: Japan’s corporate income tax changes
• Earnings stripping rules
• Rate reduction
• Japanese branches: “authorized OECD approach”
Number 4: Treaties
• Japan / U.S. protocol
• Japan / UK protocol
• Korea / Luxembourg protocol
• China / Netherlands treaty
• China / Switzerland treaty
• China / France treaty
• Vietnam: draft circular on treaty shopping
Number 3: VAT
• China
• Japan
• Malaysia
• OECD
Number 2: Transfer pricing
• India: local marketing intangibles
• India: safe harbors
• India: R&D
• India: “tolerance band”
• India: issue of shares at an undervalue
• OECD: safe harbors
• OECD: intangibles
• China: location specific advantages
Dbriefs Bytes’ Number 1 story for 2013: BEPS