Local file instructions 2022
Use these instructions to help you complete your 2022 local file for your country-by-country (CBC) reporting obligations.
Last updated 8 August 2022
Instructions for completing the local file as part of your 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.
How to complete Part A of the local file.
How to report IRPD in tangible property of a revenue nature in your local file reporting.
How to report IRPD service arrangements in your local file reporting.
How to report international related party dealing (IRPD) use rights.
How to report IRPD share-based employment remuneration.
How to report other revenue international related party dealings (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 arrangements
How to complete Part B of the local file.
See appendices for local file instructions.
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