South Africa Opens Consultation on CbC Report, Master File, and Local File Reporting Requirements
The South African Revenue Service has launched a public consultation on a draft public notice on the submission of Country-by-Country (CbC) report, Master file, and Local file information returns under a new business requirement specification reporting schema, BRS: CbC and Financial Data Reporting. The requirements apply for reporting fiscal years and financial years beginning on or after 1 Jan…
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