The South African Revenue Service (SARS) has published an updated Status overview of all DTAs and Protocols dated 1 March 2021, which includes the addition of an overview of the 37 jurisdictions that have ratified the BEPS MLI and with which South Africa has a tax treaty that will be impacted by the MLI (covered agreements). The information is presented in a table format with columns for the entry into force and effective date for each covered agreement as impacted by the MLI, which will be …