Summary: 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
