South Africa Publishes Public Notice on CbC Report, Master File, and Local File Reporting Requirements

On 13 October 2017, the South African Revenue Service published the public notice on the submission of Country-by-Country (CbC) report, Master file, and Local file information returns under the external business requirements specification (BRS): Country-by-Country and Financial Data Reporting ({News-2017-10-05/A/4-previous coverage}). The publication of the notice shows an implementation date …
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