South Africa: Proposed legislative framework for APAs in 2023 budget
A proposal to introduce a legislative framework to empower the South African Revenue Service to conclude bilateral advance pricing agreements
Proposed legislative framework for APAs in 2023 budget
The Minister of Finance on 22 February 2023 presented the 2023 budget, which includes a proposal to introduce a legislative framework to empower the South African Revenue Service (SARS) to conclude bilateral advance pricing agreements (APAs).
Read a February 2023 report [PDF 213 KB] prepared by the KPMG member firm in South Africa
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