2 versions of the tactic have been added to the OP : Attacking and Defensive.
Gys, I find that this year FM it's impossible to create "an universal" tactic that can be used in all situations with success because in FM17 very often AI teams use "Kamikadze" approaches without Defend duty for some of the central midfielders but in FM16 all AI teams always used at least 1 Defend duty for the central midfielders which allowed to build an universal tactic vs them but now it's impossible.
In order to maximize your results you should use the attacking version vs AI teams that use approaches that don’t require that you being defensively more than the attacking version can offer, speaking other words, the attacking version is enough defensively vs such approach and you should use the defensive version vs AI teams that uses very attacking approaches because if go with the attacking version vs such approaches then the result could be very unpredictable.
Here's a guide when to use each versions:
1) If you see that AI uses vs you formations with these following configurations of the center midfield(with DM and 2 CM) then you can use the attacking version without any fear:
2) If you see that AI uses vs you formations with these following configuration of the center midfield(with AM and 2 CM or 3 CM) then do this:
a) use the defensive version if you see that no one of the central midfielders in AI tactic has (Defend) duty
b) use the attacking version if you see that at least one of the central midfielders has (Defend) duty.
c) use the defensive version if you aren't sure about is there any Defend duties or not