"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)]
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