local file definition

local file means a report containing the information specified in Annex II to Chapter V of the transfer pricing guidelines;
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local file means a file under section 18D(7) containing material transactions of the local taxpayer;
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local file means any local file (lokaal dossier) as meant in Article 29g CITA (or any similar provision under applicable foreign Law);
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More Definitions of local file

local file means the file referred to in Article 17 of the Bylaws.
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local file means a report containing— 5
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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
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Related to local file

  • Case file means a record that is assembled and maintained for each application approved for state cost sharing.

  • Custodial File Any mortgage loan document in the Mortgage File that is required to be delivered to the Trustee or Custodian pursuant to Section 2.01(b) of this Agreement.

  • Collateral File With respect to each Mortgage Loan, a file containing each of the Collateral Documents.

  • Data File means a single record or collection of data records that are logically related to each other, and are handled as a unit;

  • Personnel file means, for the purposes of Part III (8VAC20-90-60 et seq.), any and all memoranda, entries or other documents included in the teacher's file as maintained in the central school administration office or in any file regarding the teacher maintained within a school in which the teacher serves.