Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews : South Africa 2013. Combined : Phase 1 + Phase 2


  • This report includes revised Phase 1 and Phase 2 reviews of South Africa, now updated with ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily refl


  • "November 2013 (reflecting the legal and regulatory framework as at June 2012)."
  • "This work is published on the responsibility of the Secretary-General of the OECD"--T.p. verso.
  • OECD code: 23 2013 64 1 P.
  • Includes bibliographical references.
  • English


  • Table of Contents; About the Global Forum; Executive Summary; Introduction; Information and methodology used for the peer review of South Africa; Overview of South Africa; Recent developments; Compliance with the Standards; A. Availability of Information; Overview; A.1. Ownership and identity information; A.2. Accounting records; A.3. Banking information; B. Access to Information; Overview; B.1. Competent Authority's ability to obtain and provide information; B.2. Notification requirements and rights and safeguards; C. Exchanging Information; Overview; C.1. Exchange of information mechanisms
  • C.2. Exchange of information mechanisms with all relevant partnersC.3. Confidentiality; C.4. Rights and safeguards of taxpayers and third parties; C.5. Timeliness of responses to requests for information; Summary of Determinations and Factors Underlying Recommendations; Annex 1: Jurisdiction's Response to the Review Report; Annex 2: List of Exchange-of-Information Mechanisms; Annex 3: List of All Laws, Regulations and Other Material Consulted; Annex 4: People Interviewed During On-Site Visit
Checking the Web...