The South African Revenue Service has published a Draft Guide on Mutual Agreement Procedures for public comment. The draft guide provides general guidance on the Mutual Agreement Procedure (MAP) that allows competent authorities from the governments of contracting jurisdictions to interact with the intent to resolve international tax disputes. It covers the instances in which MAP would apply, the circumstances in which a MAP request would be accepted or denied, the process of making a MAP request, the conclusion of a MAP request, the interaction with domestic law, and other miscellaneous issues. The deadline for comments is 15 June 2018.