Hogan Lovells Publications | March 2016

The common reporting standard - follow-up

Following our previous article on the common reporting standard, regulations have now been published on 2 March 2016 specifying the South African changes to the Organisation for Economic Cooperation and Development (OECD) Standard for Automatic Exchange of Financial Account Information in Tax Matters. Taxpayers should be aware that the OECD standards will be applied with modifications in the South African context.

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