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Developing countries and BEPS

12 November 2014   (0 Comments)
Posted by: Author: OECD
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Author: OECD

Taxation plays a central role in promoting sustainable development, and developing countries face significant challenges in developing their tax capacities and mobilising domestic resources.

Engagement of developing countries in the international tax agenda, including on BEPS, is therefore important, in particular to ensure they receive appropriate support to address the specific challenges they face.

Read more about our engagement with developing countries in the BEPS Project.

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Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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