An ongoing review of changing requirements for master file and local file submissions.
An ongoing review of changing requirements for master file and local file submissions.
As a deeper supplement to our ongoing jurisdictional tracker of tax measures in response to the COVID-19 situation, this review reflects input from the global network of transfer pricing professionals across member firms in order to provide you with an overview of key points in terms of master file and local file requirements by country, including insights into the relevant transfer pricing changes underway in response to COVID-19. You will need to register to download the full report by clicking the PDF icon below and filling out the form that appears on screen. As this report is updated regularly, please check back often.
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