Local file instructions 2021
Use these instructions when completing the 2021 local file as part of your country-by-county reporting obligations.
Last updated 11 October 2023
An overview of the local file instructions.
See definitions of international related parties (IRP) and international related party dealings (IRPD).
Instructions on how to complete the short form section of the local file.
Information on how to complete Part A of the local file.
How to report IRPD in tangible property of a revenue nature.
How to report IRPD service arrangements.
How to report IRPD use rights.
How to report IRPD share-based employment remuneration.
How to report other revenue IRPDs.
Understand what a derivative is and how to report IRPD derivative transactions.
How to report IRPD debt interests.
How to report IRPD debt factoring or debt securitisation.
How to report other kinds of IRPDs of a financial nature, and how 'financial nature' is defined.
How to report IRPD involving disposal or acquisition of tangible property of a non-revenue (capital) nature.
How to report IRPD involving disposal or acquisition of intangible property or rights of a non-revenue (capital) nature.
How to report IRPD foreign currency deferred payment arrangement.
Information on how to complete Part B of the local file.
Appendices for local file reporting.
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