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Dr. Arwed Crüger Dr. Arwed Crüger
AustraliaMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? Yes Yes Yes
notification required? the software provides automatic documentation
required forms Yes Yes Yes
 
AustriaMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request Yes
notification required? No No Yes
required forms No No Yes
 
BelgiumMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? Yes Yes Yes
notification required? No Yes Yes
required forms Yes Yes Yes
 
BrazilMasterfileLocalfileCbCR
Need to prepare documentation? No announcements made to date No announcements made to date Yes
Need to file documentation? taxpayers must prepare a TP documentation relating to the controlled transactions undertaken and the observance of the transfer pricing methods annually Yes
notification required? Yes Yes No
required forms No No No
 
BulgariaMasterfileLocalfileCbCR
Need to prepare documentation? No, but the Bulgarian taxpayer must prepare report on TP (combination of Masterfile and Localfile) Yes
Need to file documentation? No No Yes
notification required? No No Yes
required forms No No No
 
CanadaMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request Yes
notification required? No No No
required forms Yes Yes Yes
 
ChinaMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? Yes Yes Yes
notification required? Yes Yes Yes
required forms Yes Yes Yes
 
CroatiaMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request Either CbCR or a notification on filing of CbCR in another country should be filed
notification required? No No Yes
required forms Yes Yes No
 
Czech RepublicMasterfileLocalfileCbCR
Need to prepare documentation? no announcements made to date no announcements made to date Yes
Need to file documentation? no formalized legal requirement for the existence of TP documentation, but Czech taxpayers generally bear the burden of proof in tax proceedings Yes
notification required? n.a. n.a. only if there are changes in the filed information, compared with the notification for FY 2016
required forms Yes Yes No
 
DenmarkMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? No No Yes
notification required? No No Yes
required forms No No No
 
FinlandMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request No
notification required? No No Yes
required forms No No No
 
FranceMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request Yes
notification required? No No Yes
required forms Yes Yes Yes
 
GermanyMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request Yes
notification required? No No Yes
required forms No No No
 
GreeceMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request Yes
notification required? No No No
required forms Yes Yes Yes
 
HungaryMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? No No Yes
notification required? No No Yes
required forms No No No
 
IcelandMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request Yes
notification required? No No Yes
required forms Yes Yes No
 
IndiaMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? Yes upon request Yes
notification required? Yes No Yes
required forms Yes Yes Yes
 
IndonesiaMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? Yes Yes Yes
notification required? Yes Yes Yes
required forms Yes Yes Yes
 
IsraelMasterfile (draft legislation)Localfile (draft legislation)CbCR (draft legislation)
Need to prepare documentation? Yes Yes Yes
Need to file documentation? Not announced yet Not announced yet Yes
notification required? Yes Yes Not announced yet
required forms Yes Yes Yes
 
ItalyMasterfileLocalfileCbCR
Need to prepare documentation? No announcements made to date No announcements made to date Yes
Need to file documentation? taxpayers that want to apply for the optional penalty protection regime are expected to flag a dedicated box stating that TP documentation is already available Yes
notification required? Yes Yes Yes
required forms No No No
 
JapanMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? Yes upon request Yes
notification required? Yes (Notification for Ultimate Parent Entity) No Yes (Notification for Ultimate Parent Entity)
required forms Yes Yes Yes
 
KazakhstanMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? Yes Yes Yes
notification required? Yes Yes Yes
required forms Not announced yet Not announced yet No
 
KoreaMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? Yes Yes Yes
notification required? No No Yes
required forms Yes Yes Yes
 
LithuaniaMasterfile (draft legislation)Localfile (draft legislation)CbCR (draft legislation)
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request, but has to be prepared by 15th day of the 6th month of the next fiscal period Yes
notification required? n.a. n.a. Yes
required forms n.a. n.a. n.a.
 
LuxembourgMasterfileLocalfileCbCR
Need to prepare documentation? No announcements made to date No announcements made to date Yes
Need to file documentation? appendix to the tax returns and accounts appendix to the tax returns and accounts Yes
notification required? No No Yes
 
MexicoMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? Yes Yes Yes
notification required? No No No
required forms Yes Yes Yes
 
NetherlandsMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request Yes
notification required? No No Yes
required forms No No No
 
New ZealandMasterfileLocalfileCbCR
Need to prepare documentation? Yes (no statutory requirement) Yes (no statutory requirement) Yes
Need to file documentation? upon request upon request Yes
notification required? No No No
required forms Yes Yes Yes
 
NorwayMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request Yes
notification required? No No Yes
required forms Yes Yes Yes
 
PolandMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request No
notification required? Yes Yes Yes
required forms Yes Yes Yes
 
PortugalMasterfileLocalfileCbCR
Need to prepare documentation? No, but the Portuguese Taxpayer must prepare Report on TP (combination of Masterfile and Local File) Yes
Need to file documentation? upon request upon request Yes
notification required? Yes Yes Yes
required forms No No Yes
 
RomaniaMasterfileLocalfileCbCR
Need to prepare documentation? No, but the Romanian taxpayer must prepare report on TP (combination of Masterfile and Localfile) Yes
Need to file documentation? upon request upon request Yes
notification required? n.a. No Yes
required forms No No No
 
RussiaMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request Yes
notification required? Yes Yes Yes
required forms No No No
 
SerbiaMasterfileLocalfileCbCR
Need to prepare documentation? No, but the Serbian taxpayer must prepare report on TP (combination of Masterfile and Localfile) No
Need to file documentation? Yes Yes No
notification required? Yes Yes No
required forms No No No
 
SingaporeMasterfileLocalfileCbCR
Need to prepare documentation? No, but the Singaporean taxpayer must prepare report on TP (combination of Masterfile and Localfile) Yes
Need to file documentation? upon request upon request Yes
notification required? No No No
required forms Yes Yes No
 
SlovakiaMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request upon request
notification required? No No Yes
required forms Yes Yes Yes
 
SloveniaMasterfileLocalfileCbCR
Need to prepare documentation? No, but the Slovenian Taxpayer must prepare Report on TP (combination of Masterfile and Local File) Yes
Need to file documentation? upon request upon request Yes
notification required? n.a. n.a. Yes
required forms No No No
 
South AfricaMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? Yes Yes Yes
notification required? Yes Yes Yes
required forms No No No
 
SpainMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request Yes
notification required? Yes Yes Yes
required forms Yes Yes Yes
 
SwedenMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request Yes
notification required? No No Yes
required forms No No Yes
 
SwitzerlandMasterfileLocalfileCbCR
Need to prepare documentation? No No Yes
Need to file documentation? No No No
notification required? No No No
required forms No No No
 
ThailandMasterfileLocalfileCbCR
Need to prepare documentation? No Yes No
Need to file documentation? No upon request No
notification required? No No No
required forms No No No
 
TurkeyMasterfile (draft legislation)Localfile (draft legislation)CbCR (draft legislation)
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request Yes
notification required? Yes Yes Yes
required forms Yes Yes Yes
 
UKMasterfileLocalfileCbCR
Need to prepare documentation? Yes Yes Yes
Need to file documentation? upon request upon request Yes
notification required? No No Yes
required forms No No No
 
UkraineMasterfileLocalfileCbCR
Need to prepare documentation? No, but the Ukrainian Taxpayer must prepare Report on TP (combination of Masterfile and Local File) No
Need to file documentation? No upon request No
notification required? No Yes No
required forms No No No
 
USAMasterfileLocalfileCbCR
Need to prepare documentation? No announcements made to date No announcements made to date Yes
Need to file documentation? TP documentation is not strictly required. If the taxpayer wants penalty protection, its TP documentation must be in hand by the time the taxpayer files its tax return Yes
notification required? n.a. n.a. No
required forms n.a. n.a. Yes