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1. Digital (00:46) • To obtain a copy of the OECD's request for public input and outline of draft interim report regarding taxation of the digital economy, visit www.deloitte.com/ap/dbriefs/bytescentral 2. US Tax Reform (06:36) • To obtain a copy of the "Big Six" tax reform framework document and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS Action 14: Peer Reviews (12:28) • To access the 6 BEPS Action 14 peer review reports, visit www.deloitte.com/ap/dbriefs/bytescentral 4. PPT Examples (17:18) 4.1 Introduction (17:25) 4.2 Example E (18:57) 4.3 Example F (25:06) 5. Asia Pacific (29:11) • Australia, India, Korea • For a copy of - Australia's draft guidance in regard to general purpose financial statements and our Tax Alert on this topic - India's draft notification and information regarding voluntary reporting of estimated current income and advance tax liabilities,and our Tax Alert on this topic - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (33:50) • ECJ, France, Poland, Switzerland, Turkey, UK • For a copy of - ECJ's 3 decisions regarding VAT exemption for supply of services by "independent groups of persons", under Article 132(1)(f) of Directive 2006/112 - Our Tax Alert regarding France's Finance Bill 2018 - UK First-Tier Tribunal's decision regarding the interaction between UK domestic tax law and attribution of profits to a PE, under business profits article of the UK / Ireland treaty - Visit www.deloitte.com/ap/dbriefs/bytescentral 7. Africa (39:56) • Tunisia 8. Middle East & Central Asia (33:48) • Kazakhstan 9. Treaties (40:55) • Andorra / Malta, Belarus / UK, China / Kenya, Canada / EU (CETA)

1. Digital (00:44) • For a copy of the European Commission's paper regarding options for taxing the digital economy, visit www.deloitte.com/ap/dbriefs/bytescentral 2. PPT Examples (04:35) 2.1 Introduction (04:43) 2.2 Example C (06:44) 2.3 Example D (11:06) 3. Asia Pacific (18:21) • Australia, India, Malaysia, Singapore • For a copy of - Australia's bill amending the GST treatment of digital currencies • Explanatory memorandum • Our Tax Alert on this topic - Our Tax Alert on Australia's tightening of eligibility for lower corporate tax rate - Press release providing an update on Cairn's Indian tax dispute - Singapore's e-Tax Guide: "GST: Customer Accounting for Prescribed Goods" - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (22:36) • ECJ, EU, Ireland, Netherlands, UK • For a copy of - ECJ's decision in regard to an exit tax liability in the UK - Ireland's guidance on the Irish Real Estate Funds regime - Our Tax Alert on the Netherlands's legislative proposal in regard to the previously announced changes to dividend withholding tax - Our Tax Alert on the UK's second Finance Bill of 2017 - UK's consultation document on draft legislation to preserve the effect of a number of existing extra-statutory concessions - UK's government document regarding the outcome of the public consultation on the proposed interest withholding tax exemption for debt traded on a Multilateral Trading Facility - UK's draft legislation and explanatory note regarding proposed changes to the bank levy - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (31:57) • South Africa • For a copy of South Africa's redacted private ruling in regard to a capital gain derived by a CFC, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Middle East & Central Asia (33:48) • Israel, UAE • For a copy of Israel's circular on operation of new rules concerning withdrawal of funds from a company (in Hebrew), visit www.deloitte.com/ap/dbriefs/bytescentral • To access UAE's VAT registration portal, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (35:34) • Belgium / Greece, Kuwait / Turkey, Luxembourg / Uzbekistan

1. Digital (00:44) • For a copy of the European Commission's paper regarding options for taxing the digital economy, visit www.deloitte.com/ap/dbriefs/bytescentral 2. PPT Examples (04:35) 2.1 Introduction (04:43) 2.2 Example C (06:44) 2.3 Example D (11:06) 3. Asia Pacific (18:21) • Australia, India, Malaysia, Singapore • For a copy of - Australia's bill amending the GST treatment of digital currencies • Explanatory memorandum • Our Tax Alert on this topic - Our Tax Alert on Australia's tightening of eligibility for lower corporate tax rate - Press release providing an update on Cairn's Indian tax dispute - Singapore's e-Tax Guide: "GST: Customer Accounting for Prescribed Goods" - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (22:36) • ECJ, EU, Ireland, Netherlands, UK • For a copy of - ECJ's decision in regard to an exit tax liability in the UK - Ireland's guidance on the Irish Real Estate Funds regime - Our Tax Alert on the Netherlands's legislative proposal in regard to the previously announced changes to dividend withholding tax - Our Tax Alert on the UK's second Finance Bill of 2017 - UK's consultation document on draft legislation to preserve the effect of a number of existing extra-statutory concessions - UK's government document regarding the outcome of the public consultation on the proposed interest withholding tax exemption for debt traded on a Multilateral Trading Facility - UK's draft legislation and explanatory note regarding proposed changes to the bank levy - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (31:57) • South Africa • For a copy of South Africa's redacted private ruling in regard to a capital gain derived by a CFC, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Middle East & Central Asia (33:48) • Israel, UAE • For a copy of Israel's circular on operation of new rules concerning withdrawal of funds from a company (in Hebrew), visit www.deloitte.com/ap/dbriefs/bytescentral • To access UAE's VAT registration portal, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (35:34) • Belgium / Greece, Kuwait / Turkey, Luxembourg / Uzbekistan

1. Digital (00:45) • For a copy of - Joint statement from the 4 EU Member States - Estonian Presidency's briefing note - UN's note on "unilateral measures" - Visit www.deloitte.com/ap/dbriefs/bytescentral 2. OECD & UN documents (04:44) • To access - OECD report: "Tax Policy Reforms 2017 – OECD and Selected Partner Economies" - UN "Handbook on Selected Issues in Protecting the Tax Base of Developing Countries" - Visit www.deloitte.com/ap/dbriefs/bytescentral 3. Cases (06:00) 3.1 Netherlands: MFN clause (06:13) 3.2 European Court of Justice: Eqiom and Enka (10:37) • To obtain a copy of this decision and our Tax Alert on this case, visit www.deloitte.com/ap/dbriefs/bytescentral 3.3 European Court of Justice: Austria vs. Germany (23:27) • To obtain a copy of this decision, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Asia Pacific (35:39) • Australia, Hong Kong, India, Vietnam • For a copy of - Relevant documents regarding Australia's consultation on draft tax consolidation changes • Exposure draft • Explanatory notes - Hong Kong Financial Services Development Council's paper - India's government notice on the relaxation of conditions regarding the "safe harbor" for onshore management of offshore funds - Our Tax Alert regarding India's extension of deadlines for filing of the July GST returns - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (38:35) • Iceland, Ireland, Netherlands, Poland, UK • For a copy of - Netherlands's decree on treatment of several types of hybrid loans, for Dutch corporate income tax and dividend withholding tax purposes (in Dutch) - Ireland's report on its corporate tax code - UK First-Tier Tribunal's decision regarding major dividend stripping case - Our Tax Alert on the UK's second Finance Bill of 2017 - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Americas (41:48) • US 7. Treaties (42:45) • India / New Zealand, Ivory Coast / Portugal, Paraguay / Uruguay, Portugal / São Tomé and Príncipe

1. IFA Congress: BEPS & Other Topics (00:42) 2. UN Tax Experts Committee (03:43) 3. CbC reporting (04:55) 3.1 Updated guidance on implementation of CbC Reporting (05:11) 3.2 Guidance on the appropriate use of information in CbC Reports (09:46) • For a copy of the OECD's updated guidance on implementation of CbC Reporting and guidance on the appropriate use of information in CbC Reports, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Denmark: PE rulings (11:43) 4.1 Article 5(1): Sub-contracting of cleaning and maintenance services (12:01) 4.2 Article 5(1) & (4): information collection and marketing activities (18:33) 4.3 Article 5(1): home office (21:06) 5. Asia Pacific (24:22) • Australia, India, Taiwan • For a copy of - Australia's package of documents regarding the Asia Region Funds Passport and the Corporate Collective Investment Vehicle (CCIV) • Asia Region Funds Passport Draft Bill • Asia Region Funds Passport Explanatory Material - Our Tax Alert regarding Taiwan's recent proposed tax changes - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (29:13) • Denmark, EU, Italy, Montenegro, Netherlands, Romania, Sweden, Switzerland, UK • For a copy of - European Commission's consultation document regarding inefficiencies in the EU capital market - Italy's protocol regarding implementation rules for the foreign branch exemption regime (in Italian) - Our Tax Alert regarding the Netherlands's VAT reverse charge on B2B supplies of telecommunication services - Sweden's press release regarding the abolition of its advertising tax on advertising revenue of certain newspapers (in Swedish) - Relevant documents regarding Switzerland's consultation in regard to TP 17 - UK First-Tier Tribunal's decision on VAT case regarding the fund management industry - Visit www.deloitte.com/ap/dbriefs/bytescentral 7. Middle East & Central Asia (34:55) • Israel, Lebanon, GCC countries • For a copy of UAE's decree law • To access Saudi Arabia's online VAT registration portal - Visit www.deloitte.com/ap/dbriefs/bytescentral 8. Americas (36:54) • Brazil, Chile, US • For a copy of - Our Tax Alert regarding Brazil's private ruling addressing the reimbursement of remuneration costs paid by a foreign head office or affiliate - Our Tax Alert regarding Brazil's guidance on withholding tax rates which apply to capital gains derived by non-resident entities on the disposal of Brazilian assets - WTO decision regarding Brazil's tax incentive programs - WTO decision regarding tax incentives provided by Washington state - Visit www.deloitte.com/ap/dbriefs/bytescentral 9. Treaties (42:04) • Cambodia / Thailand, Cameroon / South Africa, Estonia / Japan, Japan / Russia, Jordan / Saudi Arabia, Switzerland / Zambia

1. PPT Examples (00:44) 1.1 Introduction (00:52) 1.2 Example A (03:49) 1.3 Example B (17:02) 2. Global Forum: Peer review of exchange of information in 10 jurisdictions (24:53) • To access the OECD's 10 peer review reports, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (25:38) • Australia, Hong Kong, India, Philippines, Singapore, Thailand, Vietnam • For a copy of - Transcript from Australia's Senate inquiry hearing into corporate tax avoidance - Hong Kong's guidance on amalgamation between two Hong Kong incorporated companies - India's revised Form 29B - Singapore's 4 updated items of GST guidance • Guidance on approved third party logistics company scheme • Guidance on approved import GST suspension scheme • Guidance on approved contract manufacturer and trader scheme • Guidance on approved refiner and consolidator scheme - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (32:08) • European Court of Justice, France, Greece, Slovakia • For a copy of our Tax Alert regarding the European Court of Justice's decision in the Toridas case, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (37:31) • Nigeria 6. Middle East & Central Asia (38:11) • GCC (Gulf Cooperation Council) 7. Americas (39:55) • Brazil, Costa Rica, US 8. Treaties & Other (43:59) • Belgium / Mexico, Hong Kong / Saudi Arabia

1. 2017 OECD Model Treaty and Commentary: draft amendment (00:44) • To obtain a copy of the published comments on the draft amendments to the 2017 OECD Model Treaty and Commentary, visit www.deloitte.com/ap/dbriefs/bytescentral 2. PPT Examples (03:09) 2.1 Introduction (03:17) 2.2 Example J (05:46) 3. Cases (20:34) 3.1 US: Starr International (20:47) 3.2 UK: DS Jersey (29:47) 4. Asia Pacific (39:29) • China, Indonesia, New Zealand • For a copy of - Indonesia's new regulation on CFCs (in Bahasa Indonesia) - New Zealand's BEPS consultation timetable - New Zealand's announcement regarding the review of its interpretation statement on tax avoidance - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (45:27) • EU, Germany, Russia, Slovakia • For a copy of - European Commission's draft report on use of economic valuation techniques in transfer pricing - Russia's guidelines to lower courts regarding various inbound investment topics (in Russian) - Slovakia's government announcement regarding the introduction of amending legislation to implement various parts of the EU's anti-tax avoidance directive, a patent box regime, and a virtual PE rule in regard to digital platforms (in Slovak) - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Americas (47:58) • Brazil, Panama, US • For a copy of - Our Tax Alert on Brazil's new federal law to end "tax wars" - US's Revenue Procedure 2017-44 - US's Revenue Procedure 2017-45 - Visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (50:26) • MLI: Nigeria, Andorra / UAE, China / Romania, Egypt / Saudi Arabia Breaking news • Chevron's Australian transfer pricing case on intra-group debt: Chevron has withdrawn its application for special leave to appeal to the High Court. Thus, the Full Federal Court decision will stand

1. BEPS (00:45) 1.1 New Zealand (00:53) • To obtain a copy of New Zealand's BEPS related government documents and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral 1.2 Korea (05:39) 1.3 Hong Kong (06:43) • To obtain a copy of Hong Kong's BEPS "consultation report", visit www.deloitte.com/ap/dbriefs/bytescentral 2. Offshore indirect transfers (07:15) • To obtain a copy of the discussion draft, "The Taxation of Offshore Indirect Transfers – A Toolkit", visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (15:20) • Australia, China, India, Korea, Taiwan • For a copy of - Australia's discussion paper on GST collection and our Tax Alert on this topic - Our Tax Alert regarding China's measures to encourage inbound foreign investment - India's government statement regarding withholding tax on the GST component of service fees - Our Tax Alert regarding Taiwan's application of withholding tax on payments to nonresidents to advertise on foreign platform - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (23:37) • Denmark, Italy, Latvia, Luxembourg, Romania, Russia, UK • For a copy of - Italy's guidance (in Italian) on the application of the "abuse of law" rule to a demerger, which is followed by a sale of shares in the demerging company - Our Tax Alert on Luxembourg's draft of its new IP regime - UK's draft guidance on reforms to corporation tax loss relief and corporate interest restriction - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Africa (29:36) • Mauritius, Nigeria • For a copy of - Information regarding deep water air conditioning - Nigeria's list of new eligible industries for pioneer status incentives - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Middle East & Central Asia (31:29) • Israel, Saudi Arabia • For a copy of Saudi Arabia's draft regulations on VAT implementation, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Americas (32:16) • Argentina, US • For a copy of - Our Tax Alert regarding the US's announcement to delay the application of documentation rules under the section 385 regulations - US's Notice 2017-42 - US Tax Court decisions in the Crestek and Curtis cases - Visit www.deloitte.com/ap/dbriefs/bytescentral 8. Treaties & other (34:56) • Treaty developments - Argentina / Mexico, Belarus / Pakistan, Belgium / Switzerland, Belgium / Uruguay, Brazil / Russia, Brunei / Cambodia, Nigeria / Singapore • Peer-to-peer - To obtain a copy of the IMF's working paper, "Taxation and the Peer-to-Peer Economy", visit www.deloitte.com/ap/dbriefs/bytescentral

1. BEPS (00:44) 1.1 Transfer pricing: risk (00:53) 1.2 CbC reporting (11:58) • To obtain a copy of the OECD's additional guidance on the implementation of CbC reporting and our Tax Alert on this topic 1.3 Action 2: Branch mismatch arrangements (13:25) • To obtain a copy of the OECD's report: "Neutralising the tax effects of branch mismatch arrangements" 1.4 MLI: Mauritius (14:14) - Visit www.deloitte.com/ap/dbriefs/bytescentral 2. Asia Pacific (21:31) • Australia, China, India, Indonesia • For a copy of - Australia's guidance on "similar business test" - Australia's government announcement regarding amendments to the investment management regime - India's final version of the new rules on the valuation of unquoted equity shares - India's guidance in regard to the calculation of Minimum Alternate Tax (MAT) - Indonesia's regulation (PER-10) (in Bahasa Indonesia), revised Form DGT-1 - Our Tax Alert on this topic - Visit www.deloitte.com/ap/dbriefs/bytescentral 3. Europe (28:25) • Belgium, France, Netherlands, Romania, Sweden, UK • For a copy of - Our Tax Alert on possible abolition of the 3% surcharge on dividends paid by French companies - Our Tax Alert on the Netherlands's public consultation in regard to the implementation of the EU's anti-tax avoidance directive, ATAD 1 - UK's important corporate papers on the new finance bill • Corporate interest restriction • Carried forward losses and counteraction of avoidance arrangements • Hybrid and other mismatches • Substantial Shareholding Exemption: institutional investors • Our Tax Alert on this topic - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Africa (33:05) • South Africa, Tanzania • For a copy of South Africa's 2017 - Draft Taxation Laws Amendment Bill - Draft Tax Administration Laws Amendment Bill - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Americas (34:33) • Argentina, US • For a copy of - Our Tax Alert on the Grecian Magnesite Mining decision - "Big 6" statement on US tax reform and border adjusted tax - US Joint Committee on Taxation report - Documents from the US Senate Committee on Finance hearing - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (41:51) • Angola / Turkey, Argentina / Brazil, Armenia / Israel, Cameroon / UAE, China / Pakistan, China / Portugal, Croatia / UAE, Japan / Lithuania, Japan / Slovenia

1. 2017 OECD Model Treaty: draft amendments (00:38) 1.1 Introduction (00:46) 1.2 First group of draft amendments (02:02) 1.3 Second group of draft amendments (11:23) • To obtain a copy of the draft amendments, visit www.deloitte.com/ap/dbriefs/bytescentral 2. 2017 OECD Transfer Pricing Guidelines (12:13) • To purchase from the OECD a copy of the 2017 OECD Transfer Pricing Guidelines, visit www.deloitte.com/ap/dbriefs/bytescentral 3. BEPS: MLI Matching Database (13:42) • To access the MLI Matching Database, visit www.deloitte.com/ap/dbriefs/bytescentral 4. BEPS: Discussion draft on profit splits (18:17) 4.1 Introduction (18:25) 4.2 When is a transactional profit split method likely to be the most appropriate method to use? (19:21) 4.3 How should you determine the profits to be split? (27:28) 4.4 How should you split the profits? What are the profit splitting factors (32:27) 4.5 Examples (34:25) 4.6 Comments (36:47) • To obtain a copy of the discussion draft, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Asia Pacific (38:20) • India, Malaysia • For a copy of - Malaysia's guidance on the application of withholding tax on outbound service payment • Practice Note 1/2017 • Practice Note 2/2017 - Malaysia's changes to its transfer pricing guidelines - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Europe (41:10) • Finland, France, Iceland, Poland, Romania • For a copy of - Finland's consultation documents in regard to draft legislation on dividend withholding tax (in Finnish) - Our Tax Alert on France's recent cases in regard to the claiming of foreign tax credits by French companies - France's 5 judgments regarding the PE status of GIL (in French) - Visit www.deloitte.com/ap/dbriefs/bytescentral 7. Middle East & Central Asia (45:38) • UAE • For a copy of UAE's updated VAT section visit www.deloitte.com/ap/dbriefs/bytescentral 8. Americas (46:49) • Brazil, US • For a copy of our Tax Alert on the Brazilian ruling regarding payments for procurement services and US's notice on the existing regulations dealing with dual consolidated losses - Visit www.deloitte.com/ap/dbriefs/bytescentral 9. Treaties (47:55) • MLI: Cameroon, MLI: Norway, Indonesia / Netherlands, Mexico / Spain, Moldova / UAE, Oman / Portugal

1. BEPS: OECD's Tax Talks webcast (00:45) 1.1 Peer reviews (01:06) 1.2 MLI Matching Database (05:57) 1.3 New documents (06:29) 1.4 Digital economy (07:10) 2. BEPS: Discussion draft on attribution of profits to PEs (07:35) 2.1 Introduction (08:07) 2.2 Examples 1 and 2: Sale of goods and advertising (18:34) 2.3 Example 3: Procurement of goods (24:19) 2.4 Example 4: Warehousing, delivery, merchandising, and information collection activities (29:21) 2.5 Comments (35:56) • To obtain a copy of the discussion draft, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Other BEPS news (37:07) • For a copy of - Public comments received on the discussion draft regarding hard to value intangible - OECD's 2017 report to the G20 leaders - Final version of the Platform for Collaboration on Tax toolkit - Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Asia Pacific (39:09) • Australia, China, India, Malaysia, Thailand • For a copy of - Our Tax Alert on Australia's major bank levy - Relevant documents regarding Australia's consultations on GST treatment of digital currencies • Consultation page • Exposure draft • Explanatory memorandum - Relevant documents regarding Australia's consultations on design options for the petroleum resource rent tax • Consultation paper on options to address the design issues identified in the Petroleum Resource Rent Tax Review • Consultation webpage regarding paper - China's Circular 56 (in Chinese) - India's government notice regarding the deferral of GST withholding for e-commerce supplies - Malaysia's government notice regarding GST relief - Malaysia's 2 public rulings in regard to income tax treatment of GST - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (42:55) • Cyprus, Estonia, ECJ, EU, Italy, Norway, Poland, Slovak Republic • For a copy of - Our Tax Alert regarding Cyprus's new rules for intra-group financing arrangements - ECJ's decision regarding VAT treatment of transport services which are connected with the export of goods - European Commission's press release in regard to Poland's retail tax breaching EU State Aid rules - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (49:07) • Egypt, South Africa • For a copy of South Africa's guidance on the issuing of CORs (certificates of residence), visit www.deloitte.com/ap/dbriefs/bytescentral 7. Americas (50:00) • Brazil, Panama, Chile / Colombia / Mexico / Peru 8. Treaties (51:38) • MLI: Mauritius, Hong Kong / New Zealand, India / Portugal, Indonesia / Netherlands, Japan / Latvia, Liechtenstein / Monaco, Romania / Uzbekistan

1. MLI: treaty impact analysis (00:39) 1.1 Introduction (00:47) 1.2 Intra-Americas treaties: analysis (03:18) 1.3 Intra-Americas treaties: summary (09:15) 1.4 Inter-Regional treaties: analysis (10:45) 1.5 Inter-Regional treaties: summary (26:55) 1.6 Comments in regard to Article 12 (28:10) 2. BEPS: Discussion drafts (31:13) • To obtain a copy of the OECD's discussion draft on the attribution of profits to PEs and discussion draft on profit splits, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Cases (33:33) 3.1 South Africa: Pienaar Brothers (Pty) Ltd (33:53) 3.2 Israel: Gteko (43:20) 4. Asia Pacific (47:50) • Australia, Cambodia, India, Singapore, Taiwan • For a copy of - Our Tax Alert regarding Australia's delay on the imposition of GST for low-value goods importation - India's notification regarding secondary adjustments - India's draft notification in regard to the "place of effective management" (POEM) test of corporate residence - Our Tax Alert on the Indian case regarding outbound payments for the sharing of a "standard operating procedure" - India's release on 2 month relaxation of GST return filing rules - India's new transfer pricing safe harbor regime - Taiwan draft CFC rules (in Chinese) - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (57:05) • EU, Sweden, Switzerland • For a copy of European Commission's documents regarding proposed new transparency rules for intermediaries - Proposed directive on transparency rules for intermediaries - Annex to proposed directive on transparency rules for intermediaries - Press release - Q&A - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Africa (59:35) • Rwanda, Tanzania, Uganda 7. Treaties & Related Topics (1:00:54) 7.1 Treaties • Belarus / Spain, China / Sweden, Kyrgyzstan / UK 7.2 UN • To obtain a copy of the UN report, visit www.deloitte.com/ap/dbriefs/bytescentral

1. MLI: Introduction (00:39) 2. Intra-Asia Pacific treaties (05:16) 2.1 Treaty analysis (05:24) • Singapore / China, Singapore / Japan, Singapore / Korea, Singapore / Australia, Singapore / India, Singapore / Indonesia, Hong Kong / China, Hong Kong / Indonesia, China / Korea, China / Japan, China / India, Japan / Korea, Japan / India 2.2 Summary (26:13) 3. Intra-Europe treaties (27:19) 3.1 Treaty analysis (27:27) • Switzerland / UK, Switzerland / France, Switzerland / Germany, Switzerland / Italy, Luxembourg / UK, Luxembourg / France, Luxembourg / Germany, Luxembourg / Italy, Netherlands / UK, Netherlands / France, Netherlands / Germany, Netherlands / UK 3.2 Summary (42:50) 4. Comments (44:16) • For a copy of the OECD's flowchart on the MLI, visit www.deloitte.com/ap/dbriefs/bytescentral

1. BEPS Multilateral Convention (00:37) 1.1 Introduction (00:45) 1.2 Treaty abuse (02:29) 1.3 PE definition (03:34) 1.4 Mandatory binding arbitration (06:09) 1.5 Other comments (06:36) • To access the link to the OECD's database containing the signatories' lists of reservations and notifications, and to the OECD's webcast on the Multilateral Convention, visit www.deloitte.com/ap/dbriefs/bytescentral 2. PPT Examples (07:23) 2.1 Introduction (07:31) 2.2 Example H (08:43) 2.3 Example I (15:26) 3. Cases (19:23) 3.1 Norway: Hess (19:45) 3.2 India: Krishak Bharati (25:50) 4. Asia Pacific (32:30) • Australia, Bangladesh, China, Hong Kong, India • For a copy of - Australia's final ruling on the definition of "Australian consumer" under the new GST rules on inbound services and digital supplies - China's Circular 41 (in Chinese) - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (37:24) • Germany, Italy, Switzerland 6. Africa (40:21) • Ghana, Mozambique 7. Middle East & Central Asia (42:03) • Qatar 8. Americas (43:18) • Ecuador, US 9. Treaties (44:47) • Cape Verde / Spain, Turkey / Uzbekistan

1. BEPS Action 6 (00:39) 1.1 Introduction (00:47) 1.2 Review & monitoring process (02:43) 1.3 Comments (05:51) • To obtain a copy of the OECD's "peer review document" on BEPS Action 6 on treaty abuse, visit www.deloitte.com/ap/dbriefs/bytescentral 2. PPT Examples (06:54) 2.1 Introduction (07:02) 2.2 Example F (08:16) 2.3 Example G (11:47) 3. UK: Fowler's case (23:00) 3.1 Reminder: First-Tier Tribunal (2016) (23:46) 3.2 Upper Tribunal appeal decision (29:00) 4. Asia Pacific (30:54) • Australia, India, New Zealand, Pakistan • For a copy of - Australia’s Major Bank Levy Bill and Explanatory Memorandum - Australia’s guidance on the use of internal derivatives by multinational banks - New Zealand’s discussion document on “black hole and feasibility expenditure” and our Tax Alert on this topic - Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Europe (35:17) • Belarus, EU, Hungary, Italy, Poland, Sweden • For a copy of - Our Tax Alert on the EU's formal adoption of ATAD 2 - European Commission’s report on competition policy and “Commission staff working document” - Visit www.deloitte.com/ap/dbriefs/bytescentral 6. Middle East & Central Asia (39:55) • Saudi Arabia • For a copy of Saudi Arabia’s draft VAT law, and the link to the online consultation, visit www.deloitte.com/ap/dbriefs/bytescentral 7. Treaties (40:39) • Armenia / Sweden, Kosovo / Switzerland