§ 105I — Interpretation of this Part

105I. In this Part —“Action 13 Report” means the Transfer Pricing Documentation and Country‑by‑Country Reporting, Action 13 — 2015 Final Report published by the Organisation for Economic Co‑operation and Development on 5 October 2015;

“CbCR exchange agreement” means a bilateral or multilateral agreement that is based on a model agreement in the Action 13 Report, and that requires the exchange of country‑by‑country reports;

“competent authority agreement” means a bilateral or multilateral agreement to improve international tax compliance based on the standard for automatic exchange of financial account information in tax matters developed by the Organisation for Economic Co‑operation and Development;

“country‑by‑country report” means a report by that name mentioned in the Action 13 Report, to be made in the format set out in the Report;

“crypto‑asset reporting framework agreement” or “CARF agreement” means a bilateral or multilateral agreement that is based on the International Standards for Automatic Exchange of Information in Tax Matters pursuant to the Crypto‑Asset Reporting Framework developed by the Organisation for Economic Co‑operation and Development;[Act 25 of 2025 wef 08/12/2025]

“international tax compliance agreement” means an agreement or arrangement that is declared by the Minister, by an order under section 105K, as an international tax compliance agreement;

“person” has the meaning given by section 2(1) and includes a partnership.[15/2016; 34/2016]