Recently proposed legislation would launch an APA program in South Africa.The APA program will likely begin with a pilot program.Potentially affected taxpayers will want to become familiar with the proposal and underlying Tax Administration publications.The Draft Tax Administration Laws Amendment Bill, 2023 (Draft TALAB) released on 31 July 2023, sets out South Africa's proposed legislation concerning an APA program. This follows the South African Revenue Service (SARS) discussion paper on an APA program released for public comment in November 2020, the release of a high-level model in February 2021 and draft legislation in December 2021.An APA program will provide taxpayers...