local file definition
local file means a report containing the information specified in Annex II to Chapter V of the transfer pricing guidelines;
local file means a file under section 18D(7) containing material transactions of the local taxpayer;
local file means any local file (lokaal dossier) as meant in Article 29g CITA (or any similar provision under applicable foreign Law);
More Definitions of local file
local file means the file referred to in Article 17 of the Bylaws.
local file means a report containing— 5
local file means a local file (lokaal dossier) within the meaning of Chapter VIIA (Aanvullende documentatieverplichtingen verrekenprijzen) of the CIT Act or any similar provision under applicable foreign law