The South African Revenue Service (SARS) has published a guidance page on Country-by-Country (CbC) financial data reporting, which includes the CbC report, Master file, and Local file. The guidance page includes a new External Guide on how to complete and submit CbC information, as well as the latest list of jurisdictions with which South Africa has effective CbC report exchange agreements, and a number of FAQs. The guidance page also notes that although the initial deadline for the submission of CbC reports and local and master file returns has been extended to 28 February 2018, the deadline for the CbC...