Summary: 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
