South Africa Formally Publishes Notice on CbC Report, Master File, and Local File Returns

On 20 October 2017, South Africa formally published in the Government Gazette the public notice (Notice 1117) on the submission of Country-by-Country (CbC) report, Master file, and Local file information returns. The public notice sets out the persons required to submit returns and the form of returns ({News-2017-10-16/A/2-previous coverage}).