Summary: 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followed by a sale of shares in the demerging company - Our Tax Alert on Luxembourg's draft of its new IP regime - UK's draft guidance on reforms to corporation tax loss relief and corporate interest restriction - Visit www.deloitte.com/ap/dbriefs/bytescentral 5.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
