A master file may be submitted together with a local file and/or CbC report notification or as a separate lodgment.
The master file section indicates:
- whether the reporting entity has been exempted from providing a master file
- whether a replacement reporting period applies for the master file
- how the master file is being lodged (via the reporting entity itself or another entity)
- whether the master file has been attached and if so, the filename of the attachment
- whether other entities are covered by the master file lodgment and the details of those entities.
The specific information that must be included in the master file is as described in Annex I of the OECD's Final ReportExternal Link.
For more information on how to complete and submit the master file and local file, see Detailed design.