S.Africa: Mapping out MAP processes – SARS’ new guidelines

On 25 July 2018, the South African Revenue Service (SARS) published its Guide on Mutual Agreement Procedures (Guide) as a general guidance on the Mutual

OECD update on country-by-country reporting for multinationals

OECDThe Organisation for Economic Co-operation and Development (OECD) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on

S.Africa: The High Court considers the power of SARS to issue reduced assessments

In Rampersadh and Another v Commissioner of the South African Revenue ServiceThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and