The South African Revenue Service (SARS) published a latest list of jurisdictions. These listed jurisdictions have CbC report exchange agreements with South Africa from 18 October 2019.
The list is intended to assist members of the MNE groups in South Africa fulfilling their obligations under Article 2 (2) (ii) (b) of the CbC rules. A local constituent entity whose group parent is resident in a jurisdiction in the further list will generally be required to file locally unless other arrangements are made, such as the submission of a CbC report by be eligible surrogate parent.
