OrbitaxSouth Africa Business Requirements Specification Published in Relation to Draft Notification on CbC Report, Master File, and Local File
|Proposed Changes|South Africa
On 23 June 2017, the South African Revenue Service published the business requirements specification (BRS) as referenced in the draft public notice on the submission of Country-by-Country (CbC) report, Master file, and Local file information returns ({News-2017-06-07/P/3- previous coverage}). The BRS sets out the guidelines on the submission of the three documents, all of which are in line wit…
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