Deloitte's Transfer Pricing practice has prepared the Global Tax Reset - Transfer Pricing Documentation Summary, which compiles essential country-by-country reporting and documentation information (including master file/local file information, if applicable) for 144 jurisdictions around the world.
The Deloitte Global Transfer Pricing practice has prepared the Global Tax Reset - Transfer Pricing Documentation Summary (the "TP Documentation Summary"), which compiles essential country-by-country (CbC) reporting and documentation information (including master file and local file information when applicable) for 144 jurisdictions around the world. It has been reviewed and updated as of September 2021.
The TP Documentation Summary is intended to be a quick reference guide, and is not an exhaustive compendium of all relevant details regarding CbC reporting and documentation rules in the 144 jurisdictions.
The TP Documentation Summary will be updated as additional information becomes available - please check back for the latest update.
This Guide is a summary and indicative only, based on Deloitte’s understanding of the position at the time of publication. It should not be relied upon for making business decisions, and we recommend you consult a transfer pricing specialist before taking any action. The transfer pricing specialists in Deloitte member firms around the world would have the knowledge and experience to help you on your journey. For more information regarding transfer pricing issues in specific countries, and about Deloitte’s tax practice in those jurisdictions, please contact your usual Deloitte transfer pricing adviser or one of the listed contacts.