Local file instructions 2024

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

Definitions of international related parties and international related party dealings.

Guidance on how to complete the short form local file.

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.

How to complete Part B of the local file.

Appendices for local file instructions.