Our last Dbriefs Bytes is 2 March 2018. Thank you for watching Dbriefs Bytes during the last 5½ years.

1. Digital tax: EU (00:42)
1.1 Justification (01:08)
1.2 Long-term, comprehensive solution (03:11)
1.3 Short-term, targeted solution (09:01)
• For a copy of European Commission's leaked proposal on digital taxation, visit www.deloitte.com/ap/dbriefs/bytescentral

2. 2017 Edition of OECD Model Treaty and Commentary: Art. 5(5) & (6) (12:00)
2.1 Introduction (12:08)
2.2 Article 5(5): "where a person….is acting on behalf of an enterprise" (14:21)
2.3 Article 5(5): "has, and habitually exercises, in a Contracting State an authority to conclude contracts……" (15:45)
2.4 Article 5(5): "….in the name of the enterprise" (20:41)
2.5 Article 5(6) (25:29)

3. Asia Pacific (29:12)
• Australia, Hong Kong, Singapore
• For a copy of
– Australian case in regard to a "dual listed company" structure
– Our two Tax Alerts on Hong Kong's 2018 Budget
– Singapore's updated transfer pricing guidelines and our Tax Alert on this topic
– Singapore's draft guidance in regard to the government's proposal to impose GST on inbound services
• Draft GST Guide on Taxing imported services by way of reverse charge
• Draft GST Guide on Taxing imported services by way of an overseas vendor registration regime
– Visit www.deloitte.com/ap/dbriefs/bytescentral

4. Europe (32:12)
• Cyprus, Denmark, ECJ, EU, France, Italy, Netherlands
• For a copy of
– Cyprus's note regarding the 10-year government bond yield rates for various countries (in Greek)
– Denmark's draft legislation regarding international tax changes (in Danish)
– European Court of Justice's decision in Austrian VAT case
– European Commission's report on the implementation of the EU customs Action Plan to combat infringements of intellectual property rights
– Report to European Parliament: "Taxing the value created in the collaborative economy"
– Netherlands Plan on Addressing Tax Avoidance and Evasion (in Dutch)
– Visit www.deloitte.com/ap/dbriefs/bytescentral

5. Americas (38:26)
• Brazil, Canada, US
• For a copy of
– Our Tax Alert on the Brazilian case concerning input credits for the Federal social contributions on gross income
– Joint announcement from Brazil and the OECD regarding transfer pricing rules
– Our Tax Alert on Canada's 2018 Budget
– Visit www.deloitte.com/ap/dbriefs/bytescentral

6. UN (40:13)
• To obtain a copy of the UN and Inter-American Center for Tax Administration report: "Design and Assessment of Tax Incentives in Developing Countries", visit www.deloitte.com/ap/dbriefs/bytescentral

7. Treaties (40:45)
• MLI ratification: Slovenia, Austria/Israel, Bangladesh/Morocco, Jamaica/Mexico, Mauritius/UK, Mexico/Saudi Arabia, Singapore/Tunisia