2 February 2018




Dbriefs Bytes show

Summary: 1. US tax reform: FDII & global trade agreements (00:37) 1.1 Agreement on Subsidies and Countervailing Measures (ASCM): prohibited subsidies (01:04) 1.2 Déjà vu? (07:44) 1.3 FDII: a prohibited subsidy under ASCM? (11:50) 1.4 Other trade agreements (16:42) 2. US tax reform: other international tax issues (19:09) 3. Asia Pacific (22:13) • TPP, India, Philippines, Thailand, Vietnam • For a copy of – Our two presentations regarding India's 2018 Budget – Our Tax Alert regarding Vietnam's substantive review of customs rules and procedures – Visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (28:39) • EU, Greece, Norway, Turkey • For a copy of – EU Regulatory Scrutiny Board's opinion regarding the European Commission's proposals for VAT Reforms – European Commission's notice concerning Brexit – Greece's Legal Council of State opinion regarding special solidarity contributions and Article 2(4) of the OECD model treaty (in Greek) – Norway's Bogarting Court of Appeal decision in transfer pricing case (in Norwegian) – Turkey's guidance in regard to the imposition of VAT on inbound B2C digital services provided by non-residents (in Turkish) – Visit www.deloitte.com/ap/dbriefs/bytescentral 5. Treaties (33:32) • Austria/Israel, Belgium/Russia, Colombia/Italy, Italy/Panama