On 16 July 2015, the South Africa Revenue Services held a forum on base erosion and profit shifting and other cross border tax issues. Countries taking part in the forum include Botswana, Lesotho, Mozambique, Namibia, South Africa, Swaziland and Zambia. Some of the areas discussed during the forum include: Applying a lower threshold for CbC reporting requirements than the recommended threshold provided in the OECD guidelines (EUR 750 million); Implementing information exchange on aggressive tax and duty schemes and other compliance matters; and Developing measures to counter tax fraud, with a focus on VAT and the effects of the digital...