Summary: 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
