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