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EXCHANGE OF INFORMATION ON REQUEST:  THE IMPLEMENTATION OF A SUSTAINABLE EXCHANGE OF INFORMATION SECTION – PART 1. RC Terblanche (CA)SA; MBA RC Terblanche is an Exchange of Information Technical Expert and a former Competent Authority for Exchange of Information 1         Introduction to Exchange of Information 1.1        Taxpayer Life Cycle Tax Information Exchange agreements require jurisdictions […]

South Africa, as a member of the Global Forum, signed the Convention on Mutual Administrative Assistance in Tax Matters (“the MAC”) on 03 November 2011, ratified the agreement on 21 November 2013 whereafter the agreement came into force on 01 November 2014[i]. The MAC allows for signatories to exchange tax information on a multilateral basis.