On 6 September 2017, the South African Revenue Service (SARS) published a draft list of jurisdictions for CbC exchange purposes. The draft has been published in relation to the secondary local filing requirements in South Africa's CbC reporting regulations ({News-2016-12-27/A/4-previous coverage}), which include that a non-parent constituent entity resident in South Africa must file a CbC report for the group if a competent authority agreement (CAA) for the exchange of the Country-by-Country (CbC) reports is not in place by the deadline to file a report in South Africa (12 months after the reporting fiscal year). The draft includes a list...