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"international tax standard"


(a) the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters;
(b) the Country-by-Country Reporting Standard for Multinational Enterprises specified by the Minister; or
(c) any other international standard for the exchange of tax-related information between countries specified by the Minister,

subject to such changes as specified by the Minister in a regulation issued under section 257;

[Definition inserted by section 33(b) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]