Summary: 1. U.S.: Section 385 debt / equity regulations (00:41) 1.1 Introduction (01:17) 1.2 Reg. 385-2: doc. rules: 4 requirements (05:18) 1.3 Reg. 385-2: doc. rules: master agreements, etc. (09:14) 1.4 Reg. 385-2: doc. rules: other points (10:47) 1.5 Reg. 385-3: introduction (15:51) 1.6 Reg. 385-3: "general rule" (16:35) 1.7 Reg. 385-3: "funding rule" (18:09) 1.8 Reg. 385-3: "anti-abuse rule" (20:05) 1.9 Reg. 385-3: exceptions (20:52) 1.10 Reg. 385-3: qualified short-term debt instruments (22:43) 1.11 Reg. 385-3: other points (24:14) 1.12 Other comments (24:56) • To obtain a copy of our Tax Alert, visit www.deloitte.com/ap/dbriefs/bytescentral and the section 385 debt / equity regulations, visit www.deloitte.com/ap/dbriefs/bytescentral 2. BEPS (26:53) 2.1 Public consultation meeting on transfer pricing matters (27:01) 2.2 Action 14: MAP peer review documents (30:40) 2.3 UN (31:18) • To obtain a copy of the MAP peer review documents, visit www.deloitte.com/ap/dbriefs/bytescentral 3. Asia Pacific (31:38) • Australia, China, India, Vietnam - For a copy of Australia's draft legislation to amend the "aggregation" provision in debt / equity characterization rules, visit www.deloitte.com/ap/dbriefs/bytescentral, visit www.deloitte.com/ap/dbriefs/bytescentral, and visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert on this topic, visit www.deloitte.com/ap/dbriefs/bytescentral. For a copy of Australia's draft ruling in regard to the participation exemption for foreign non-portfolio dividend, visit www.deloitte.com/ap/dbriefs/bytescentral - For a copy of our Tax Alert on China's Bulletin 64, visit www.deloitte.com/ap/dbriefs/bytescentral and our unofficial English translation of Bulletin 64, visit www.deloitte.com/ap/dbriefs/bytescentral, for a copy of our slide deck on Frequently Asked Questions regarding China's Bulletin 42, visit www.deloitte.com/ap/dbriefs/bytescentral and our Tax Alert regarding the relaxation of China's consumption tax on cosmetic products, visit www.deloitte.com/ap/dbriefs/bytescentral - For a copy of India's final rules on the determination of "distributed income" in regard to share buy-backs, visit www.deloitte.com/ap/dbriefs/bytescentral - For a copy our Tax Alert on Vietnam's proposal regarding transfer pricing documentation requirements, visit www.deloitte.com/ap/dbriefs/bytescentral 4. Europe (36:09) • Belgium, Cyprus, EU, Iceland, Ireland, Italy, Poland, Spain - For a copy of our Tax Alert regarding Belgium's 2017 Budget, visit www.deloitte.com/ap/dbriefs/bytescentral, and the European Commission's reasons, visit www.deloitte.com/ap/dbriefs/bytescentral, and our Tax Alert regarding the EU investigating Gibraltar's tax ruling practices, visit www.deloitte.com/ap/dbriefs/bytescentral. For a copy of a leaked version of the European Commission's CCCTB plan, visit www.deloitte.com/ap/dbriefs/bytescentral 5. Americas (40:30) • Puerto Rico, U.S. - For a copy of Administrative Determination (AD) 16-11(in Spanish), visit www.deloitte.com/ap/dbriefs/bytescentral, and the IRS's announcement regarding U.S. taxpayers with maquiladora operations in Mexico, visit www.deloitte.com/ap/dbriefs/bytescentral 6. Treaties (41:32) • Argentina / Chile, Austria / Liechtenstein, Belgium / Japan, Brunei / Kuwait, Cambodia / China, Georgia / Kyrgyzstan, Guernsey / Seychelles, Ireland / Pakistan, Korea / India, Korea / Tajikistan, Morocco / Rwanda, Portugal / Saudi Arabia
