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  • Short form local file: instructions available

    Instructions on how to complete the short form local file are now available. The short form local file instructions comprise a part of the broader local file instructions for 2017.

    This document will support you in completing the local file as part of your broader Country-by-Country (CbC) reporting obligations. The local file must be lodged electronically in the approved form using one of the approved channels.

    Reporting entities lodging by 15 February 2018 can adopt a 'best efforts' approach when preparing the short form local file in accordance with the current instructions.

    Reporting entities that lodge the short form local file after 15 February 2018 are required to prepare it in accordance with the final local file instructions.

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      Last modified: 06 Feb 2018QC 54508