Report of the Select Committee on Finance on the Agreement between the Government of the Republic of South Africa and the Government of the United States of America to Improve International Tax Compliance and Implement the Foreign Account Tax Compliance Act, the Annexes thereto and the Memorandum of Understanding, dated 17 September 2014.

The Select Committee on Finance, having considered the request for approval by Parliament of the Agreement between the Government of the Republic of South Africa and the Government of the United States of America to Improve International Tax Compliance and Implement the Foreign Account Tax Compliance Act, the Annexes thereto and the Memorandum of Understanding, recommends that the House, in terms of section 231 (2) of the Constitution, approve the said agreement.

Report to be considered.