Tax update: Country-by-Country reporting
In 2013, in order to address the differences in tax systems of multiple countries, the Base Erosion and Profit Shifting (“BEPS”) Action Plan was adopted...
Tag: Country-by-Country
Electronic format for the exchange of CbC reports released
On 22 March 2016, the Organisation for Economic Development and Co-operation (“OECD”) released a standardised electronic format to facilitate the consistent and uniform preparation, filing...
Legislation to implement Country-by-Country reporting in South Africa
On 24 February 2016, the Minister of Finance announced in the Budget Speech that South Africa was working with other countries to combat base erosion...
