The South African Revenue Service (SARS) has issued Public Notice No. 101, which provides extensions of the deadlines to file Country-by-Country (CbC) reports for specified persons in respect of reporting fiscal years commencing before 1 July 2020. This includes: For persons required to file by 31 December 2020 or 31 January 2021, the deadline is extended to 30 June 2021; and For persons required to file by 28 February 2021, 31 March 2021, 30 April 2021, 31 May 2021, and 30 June 2021, the deadline is extended to 30 July 2021. The Public Notice was published in the Official Gazette...