1. US tax reform (00:36)

2. 2017 Edition of OECD Model Treaty and Commentary: Art. 5(4) (03:22)
2.1 Introduction (03:30)
2.2 "Preparatory or auxiliary character": a required condition for all subparagraphs? (05:48)
2.3 "Preparatory or auxiliary character": meaning (11:16)
2.4 Subparagraphs (a) & (b) (14:17)
2.5 Subparagraph (e) (17:19)

3. Cases (19:48)
3.1 Netherlands: dual residence tie-breaker (20:04)
• For a copy of the Dutch Supreme Court decision in the dual residence tie-breaker case (in Dutch), visit www.deloitte.com/ap/dbriefs/bytescentral
3.2 Australia: RCF case (30:35)
• For a copy of the Federal Court of Australia's decision in the RCF case, visit www.deloitte.com/ap/dbriefs/bytescentral

4. Asia Pacific (46:48)
• Australia, China, Korea
• For a copy of
– Australia's draft guidelines on the operation of the diverted profits tax
– Australia's consultation documents on draft legislation to give the force of law to the MLI
• International Tax Agreements Amendment (Multilateral Convention) Bill 2018
– Exposure draft
– Explanatory memorandum
– China's Bulletin 9 on "beneficial ownership" (in Chinese)
– Visit www.deloitte.com/ap/dbriefs/bytescentral

5. Europe (49:14)
• Belarus, EU, Germany, Ireland, Norway
• For a copy of
– Our Tax Alert in regard to EU and Norway signing the VAT cooperation agreement
– Documents from the European Commission's VAT Expert Group meeting
• General provisions: working document
• Non-Union scheme: working document
• Union scheme: working document
• Draft paper on meaning of "financial, economic and organizational links" in connection with VAT groups
• Draft paper on possible VAT implications of transfer pricing
– Our Tax Alert on the German case in regard to the definition of the "direct shareholding" requirement under the EU parent-subsidiary directive and its implementation into German tax law
– Our Tax Alert regarding the tax policies of Germany's new government coalition
– Ireland's guidance regarding capital allowances for intangible assets and related interest deductions
– Norway's guidance on MAP procedures
– Visit www.deloitte.com/ap/dbriefs/bytescentral

6. BEPS (52:16)
6.1 Updated guidance on implementation of CbC Reporting (52:30)
• For a copy of OECD's updated CbC guidance and compilation of approaches adopted by jurisdictions, visit www.deloitte.com/ap/dbriefs/bytescentral
6.2 Updated conclusions on preferential tax regimes (53:45)
• For a copy of updated table of regime results, visit www.deloitte.com/ap/dbriefs/bytescentral

7. Treaties (54:18)
• Barbados/Cyprus, Ghana/Ireland