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<br /> ISSUE 2 2018<br /> N<br /> I<br /> International News<br /> FOCUS ON<br /> GILTI as Charged: The New Peculiarities in<br /> International Tax Rules for Noncorporate Digital Economy The US Tax Treatment<br /> Taxation<br /> US Shareholders of Cross-Border Services<br /> IN<br /> International News<br /> EDITOR<br /> Andrea Hamilton<br /> Partner<br /> Brussels<br /> +32 2 282 35 15<br /> ahamilton@mwe.com<br /> PUBLICATION EDITORS<br /> Aileen Devlin<br /> Kate Hinze<br /> CREATIVE SERVICES<br /> Jane Hanlon<br /> Christine Abrego<br /> FROM THE<br /> Editor<br /> Benjamin Franklin stated “nothing can be said to be certain, except death and taxes.”<br /> That must have been a simpler age as taxation is now anything but certain. Traditional<br /> manufacturing is being rivalled by the service and digital economies,<a title="International News 2 2018 | Focus On International Tax page 1" href="http://viewer.zmags.com/publication/b002e5af?page=1"> ISSUE 2 2018 N I International News FOCUS ON </a> <a title="International News 2 2018 | Focus On International Tax page 2" href="http://viewer.zmags.com/publication/b002e5af?page=2"> IN International News EDITOR Andrea Hamilton P</a> <a title="International News 2 2018 | Focus On International Tax page 3" href="http://viewer.zmags.com/publication/b002e5af?page=3"> INDIA > HEALTH CARE Health Care Private Equi</a> <a title="International News 2 2018 | Focus On International Tax page 4" href="http://viewer.zmags.com/publication/b002e5af?page=4"> INDIA > HEALTH CARE India is one of the fastest</a> <a title="International News 2 2018 | Focus On International Tax page 5" href="http://viewer.zmags.com/publication/b002e5af?page=5"> for PE to provide growth capital, plus India woul</a> <a title="International News 2 2018 | Focus On International Tax page 6" href="http://viewer.zmags.com/publication/b002e5af?page=6"> NORTH KOREA > COMMERCIAL OPPORTUNITIES Cautiousl</a> <a title="International News 2 2018 | Focus On International Tax page 7" href="http://viewer.zmags.com/publication/b002e5af?page=7"> prisoners of war and address human </a> <a title="International News 2 2018 | Focus On International Tax page 8" href="http://viewer.zmags.com/publication/b002e5af?page=8"> INTERNATIONAL > EMPLOYMENT Making a Splash in th</a> <a title="International News 2 2018 | Focus On International Tax page 9" href="http://viewer.zmags.com/publication/b002e5af?page=9"> that outlines just a few key terms. Employment is</a> <a title="International News 2 2018 | Focus On International Tax page 10" href="http://viewer.zmags.com/publication/b002e5af?page=10"> UK > INTERNATIONAL TAX Nowhere to Hide: The UK T</a> <a title="International News 2 2018 | Focus On International Tax page 11" href="http://viewer.zmags.com/publication/b002e5af?page=11"> FOCUS ON > INTERNATIONAL TAX GILTI as Charged: </a> <a title="International News 2 2018 | Focus On International Tax page 12" href="http://viewer.zmags.com/publication/b002e5af?page=12"> FOCUS ON > INTERNATIONAL TAX Following the rece</a> <a title="International News 2 2018 | Focus On International Tax page 13" href="http://viewer.zmags.com/publication/b002e5af?page=13"> EXPANDED DEFINITION OF US SHAREHOLDER Prior to th</a> <a title="International News 2 2018 | Focus On International Tax page 14" href="http://viewer.zmags.com/publication/b002e5af?page=14"> FOCUS ON > INTERNATIONAL TAX Digital Economy Tax</a> <a title="International News 2 2018 | Focus On International Tax page 15" href="http://viewer.zmags.com/publication/b002e5af?page=15"> Hess standards, leaving the question to be resolv</a> <a title="International News 2 2018 | Focus On International Tax page 16" href="http://viewer.zmags.com/publication/b002e5af?page=16"> FOCUS ON > INTERNATIONAL TAX Peculiarities in th</a> <a title="International News 2 2018 | Focus On International Tax page 17" href="http://viewer.zmags.com/publication/b002e5af?page=17"> possible that USCO might be treated as making US$</a> <a title="International News 2 2018 | Focus On International Tax page 18" href="http://viewer.zmags.com/publication/b002e5af?page=18"> FOCUS ON > INTERNATIONAL TAX Taxing Tokens ALA</a> <a title="International News 2 2018 | Focus On International Tax page 19" href="http://viewer.zmags.com/publication/b002e5af?page=19"> A reduced rate may be available. For </a> <a title="International News 2 2018 | Focus On International Tax page 20" href="http://viewer.zmags.com/publication/b002e5af?page=20"> www.mwe.com</a>