Tax Administration Act, 2011 (Act No. 28 of 2011)RegulationsRegulations for purposes of Paragraph (b) of the Definition of "International Tax Standard" in Section 1 of the Tax Administration of the Tax Administration Act, 2011 (Act No. 28 of 2011), promulgated under Section 257 of the Act, Specifying the Country-By-Country Reporting Standard for Multinational EnterprisesArticle 7 : Effective Date |
These Regulations are effective for Reporting Fiscal Years of MNE Groups beginning on or after 1 January 2016.