The South African Revenue Service has issues the Guide on Mutual Agreement Procedures (Issue 4), dated 23 October 2026, replacing Issue 3, dated 20 March 2020. This includes general guidance on the mutual agreement procedure (MAP) that allows competent authorities from the governments of contracting jurisdictions to interact with the intent to resolve international tax disputes. Issue 4 incorporates updates to align with international standards and South Africa's evolving tax landscape. The …