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Local file instructions 2017

Use these instructions to help you complete the local file as part of your Country-by-Country reporting obligation.

Last updated 25 April 2018

Use these instructions to help you complete your 2025 local file for your country-by-country (CBC) reporting obligations.

See definitions of international related parties (IRP) and international related party dealings (IRPD).

How to complete the short form section of the local file.

See appendices for local file instructions.

QC52807