South Africa’s Davis Tax Committee on October 13 published its second and final report on base erosion and profit shifting (BEPS).
The purpose of the report is to provide recommendations to the Minister of Finance on how South Africa can incorporate the OECD’s minimum standards, best practice guidelines, and international standards on BEPS into its international tax framework. This new report replaces its earlier interim report on the topic.
The paper addresses each of the 15 BEPS Action plan items and provides concrete next steps accounting for South African international tax policy.
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