Analysis

Global Tax Reset - Transfer Pricing Documentation Summary

Deloitte's Transfer Pricing practice has prepared the Global Tax Reset - Transfer Pricing Documentation Summary, which compiles essential country-by-country reporting and documentation information (including master file/local file information, if applicable) for 58 jurisdictions around the world.

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The Deloitte Global Transfer Pricing practice has prepared the Global Tax Reset - Transfer Pricing Documentation Summary (the "TP Documentation Summary"), which compiles essential country-by-country (CbC) reporting and documentation information (including master file and local file information when applicable) for 58 jurisdictions around the world. It has been reviewed and updated as of September 2017.

The TP Documentation Summary is intended to be a quick reference guide, and is not an exhaustive compendium of all relevant details regarding CbC reporting and documentation rules in the 58 jurisdictions.

The TP Documentation Summary will be updated as additional information becomes available - please check back for the latest update.

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