SAICA’s second and updated comments to the Draft Public Notice requiring the Submission of Cbc, Master File and Local File Returns
Summary
SAICA comments on the Draft Public Notice requiring the submission of Country by Country, Master File and Local File returns and the external Business Requirements Specification document on CbC and Financial Data Reporting (BRS: CbC and FDR) released by the South African Revenue Service
| Author | Tracy Brophy - Chairperson: SAICA National Tax Committee Pieter Faber - SAICA Senior Executive: Taxation |
|---|---|
| Division | Tax |
| Keywords | SAICA Country-by-Country master file Local file return |
| Categories | Transfer Pricing |
| Date | 7 July 2017 |
| File |