Those look like Varrstoen ES4's. They are the most realistic looking reps to P40's. VMR V710 and Avant Garde M310 are much more concave.
http://varrstoen.com/products/es-4/
http://varrstoen.com/gallery/#!prettyPhoto[pp_gal]/5/
Great looking wheels for the price, and they are the most realistic looking P40 reps (I don't think V710's and M310's look much like real P40's), but i've heard quite a few horror stories about Varrstoen's quality.