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Public comments received on discussion draft on Action 3 (Strengthening CFC Rules)

06 May 2015   (0 Comments)
Posted by: Author: OECD
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Author: OECD

On 3 April 2015, interested parties were invited to comment on the discussion draft on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and is now publishing the comments received.

Please click to view comments received part 1 and part 2.

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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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