South Africa: Draft legislation and proposed advance pricing agreement programme model published
The South African Revenue Service (SARS) has published draft legislation and a proposed model for establishing an advanced pricing agreement (APA) programme in South Africa. The development of an advanced pricing model was recommended by the Davis Tax Committee and is in line with the creation of a world class tax facility that will provide clarity and certainty for taxpayers. The aim of such a model is to make it easier for taxpayers to comply with their obligations in South Africa, while also ...
South Africa South African Pricing Programme Model Organization For Economic Development Pillar Davis Tax Committee
Source: polity.org.za