The South African Revenue Service (SARS) has published an update to its guidance page on Country-by-Country (CbC) financial data reporting dated 8 March 2018. The guidance page provides an overview of the CbC reporting, Master file, and Local file requirements as well as the latest versions of the External Business Requirements Specification: Country-by-Country and Financial Data Reporting, the External Guide on how to complete and submit CbC information, and the list of jurisdictions wit…