The South African Revenue Service (SARS) has published a revised draft list of jurisdictions for CbC exchange purposes in relation to the secondary local filing requirements in South Africa's CbC reporting regulations ({News-2016-12-27/A/4-previous coverage}). The revised draft updates and expands upon the initial draft ({News-2017-09-07/T/3-previous coverage}), including further information on when secondary local filing applies, as well as additional details on the jurisdictions with which…