Local file instructions 2020

Use these instructions when completing the 2020 local file as part of your country-by-country reporting obligations.

Last updated 10 February 2021

Local file instructions overview

An overview of the local file instructions.

IRP and IRPD

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

Local file – short form

If you satisfy the relevant eligibility criteria, you are only required to lodge a short form local file. Eligibility is determined when the reporting entity lodges their local file.

Local file – Part A

Information on completing Part A of the local file.

Local file – Part B

Information on completing Part B of the local file.

Appendices

Use these instructions when completing the 2020 local file as part of your Country-by-County reporting obligations.

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