The SA Institute of Chartered Accountants (Saica) has hit out at the National Treasury’s proposed implementation of the global minimum tax on large multinationals retrospectively from January this year, saying such a move would be unfair.

The measure was also criticised by four NGOs during public hearings on Tuesday by parliament’s standing committee on finance, including the draft Global Minimum Tax Bill which seeks to impose a minimum 15% tax rate on multinationals. ..

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