South Africa has deposited its instrument of ratification in respect of the MLI with the OECD. The MLI will enter into force for South Africa on 1 January 2023.With the imminent entry into force of the MLI, taxpayers should consider how and when the MLI will potentially impact their international transactions.On 30 September 2022, South Africa deposited its instrument of ratification in respect of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) with the Organisation for Economic Co-operation and Development (OECD). The MLI will enter into force for South Africa on 1...