1. US tax reform (00:39)
• BEAT, FDII, transition tax, GILTI
• For a copy of the Revenue Procedure 2018-17, visit www.deloitte.com/ap/dbriefs/bytescentral

2. CV/BV structures: ATAD2 vs. GILTI (04:05)
2.1 Introduction (04:36)
2.2 ATAD2, Article 9 (before considering GILTI) (08:54)
2.3 ATAD2, Article 9 vs. GILTI (16:50)
2.4 ATAD2, Article 9a (before considering GILTI) (22:47)
2.5 ATAD2, Article 9a vs. GILTI (25:58)
2.6 Comments (28:46)

3. Other global developments: CRS, developing countries, and the UN (31:40)
• For a copy of
– OECD's consultation document in regard to preventing abuse of "residence by investment" schemes to circumvent the Common Reporting Standard
– Independent Commission for Reform of International Corporate Tax report, "A Roadmap to improve rules for taxing multinationals: A fairer future for global taxation"
– UN Committee of Experts on International Cooperation in Tax Matters report on Fifteenth Session
– Visit www.deloitte.com/ap/dbriefs/bytescentral

4. Asia Pacific (33:54)
• CPTPP, Australia, China, India, Singapore
• For a copy of
– Text of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership
– Australia's draft legislation to tighten the existing MAAL rules, by including structures that use domestic partnerships or trusts
• Exposure Draft legislation
• Explanatory Memorandum
– China's Bulletin 11 and its accompanying interpretation notice (in Chinese)
– India's two AAR rulings concerning Mauritius resident companies and the capital gains exemption under Article 13 of the India/Mauritius treaty
• AB Holdings, Mauritius-II
• AB Mauritius
– India's guidance on the changes to the taxation of long-term capital gains in the recent Budget
– Our Tax Alert on Singapore's 2018 Budget
– Visit www.deloitte.com/ap/dbriefs/bytescentral

5. Europe (40:17)
• Denmark, ECJ, Italy, Malta, Netherlands, Norway, Russia, UK
• For a copy of
– Denmark's National Tax Tribunal decision in transfer pricing case (in Danish)
– ECJ's decisions in two cases regarding the compatibility of the Netherlands fiscal unity rules with EU's freedom of establishment
– Relevant documents regarding Italy's public consultation on proposed amendments to the transfer pricing regime (in Italian)
– Malta's Notional Interest Deduction Rules, 2018
– Netherlands decree on tax consequences of the transfer, out of the Netherlands, of the effective management of a Netherlands incorporated company (in Dutch)
– Netherlands government letter to the Dutch parliament, summarising results of recent review of country's APA and tax ruling practices, and foreshadowing some changes to procedures (in Dutch)
– Norway's letter to the EFTA Surveillance Authority regarding State aid rules
– UK's guidance on the MAP process
– UK's consultation document regarding its public review of the corporate Intangible Fixed Assets regime and our Tax Alert on this topic
– UK tax tribunal decisions in two VAT cases
• Hastings Insurance Services Ltd.
• Fortyseven Park Street Ltd.
– Visit www.deloitte.com/ap/dbriefs/bytescentral

6. Africa (48:48)
• Algeria, Ghana, Nigeria, South Africa
• For a copy of
– Algeria's guidance on the meaning of "services export", for the purposes of the exemption from corporate income tax (in French)
– Our Tax Alert on South Africa's 2018 Budget
– Visit www.deloitte.com/ap/dbriefs/bytescentral

7. Americas (51:16)
• Brazil, US
• For a copy of US government announcement regarding removal of 298 tax regulations, visit www.deloitte.com/ap/dbriefs/bytescentral

8. Treaties (53:20)
• Angola/UAE, Brazil/Korea, Brazil/South Africa, Ethiopia/Poland, Germany/Tunisia, India/Iran, Paraguay/Qatar, Saudi Arabia/Switzerland