Summary: 1. BEPS: MLC (00:41) 1.1 Explanatory Statement, but downgraded Commentary? (01:02) 1.2 2016 U.S. Model Treaty: irrelevant? (13:48) 1.3 Operation & structure (15:43) 1.4 Proposed bilateral treaty changes: minimum standards (27:50) 1.5 U.S. treaties: LOB (32:01) 1.6 Proposed bilateral treaty changes: other (35:01) 1.7 Mandatory binding arbitration (40:21) 1.8 Next steps (40:21) • To obtain a copy of our Tax Alert on the MLC, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS: other news (44:17) 2.1 Australia: diverted profits tax (44:25) • To obtain a copy of the exposure draft legislation, visit www.deloitte.com/ap/dbriefs/bytescentral. For a copy the draft explanatory memorandum, visit www.deloitte.com/ap/dbriefs/bytescentral and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral 2.2 OECD Tax Talks Webcast (45:49) • To register for the webcast, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Europe (46:09) • EU • For a copy of the documents released by the European Commission concerning VAT on e-commerce transaction, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Americas (47:14) • U.S. • For a copy of our the WTO report, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Treaties (48:12) • Austria / Israel, Hungary / Turkmenistan, Korea / Serbia, Liechtenstein / Iceland, Liechtenstein / Switzerland, Singapore / Russia, St. Kitts & Nevis / UAE
