Transfer pricing documentation (local file & master file) - Reportingplaza.com

Transfer pricing documentation (local file & master file)


Dutch group companies of a multinational group (with a consolidated turnover of at least EUR 50 million) have to deal with specific requirements that their (mandatory) transfer pricing documentation must meet. These group entities must include a master file and a local file in their records. This must be done within the period set for submitting its corporate income tax return for the year to which the return relates.

In the market there are several solutions that can meet these requirements. Both through specific Tax software and generic Office software.

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