• FX reporting guidance now in local file instructions

    Guidance on the reporting of foreign exchange gains returned and losses deducted is now available in Part A of the local file instructions.

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    This information will support you in completing these components of the local file as part of your broader Country-by-Country (CbC) reporting obligations.

    The local file collects information and relevant documentation for international related party dealings (IRPDs). You must lodge it electronically in the approved form using one of the approved channels.

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      Last modified: 09 Aug 2017QC 53077