On 13 October 2017, the South African Revenue Service published the public notice on the submission of Country-by-Country (CbC) report, Master file, and Local file information returns under the external business requirements specification (BRS): Country-by-Country and Financial Data Reporting ({News-2017-10-05/A/4-previous coverage}). The publication of the notice shows an implementation date of 20 October 2017. As provided in the notice, persons required to submit and the form of return include: 2.1 - A Reporting Entity (other than a Surrogate Parent Entity) that is a resident must submit a return in the form and containing the information specified in the BRS: CbC...