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Does the taxpayer need to develop Master File documentation annually if there are no vital changes in the group structure?

The Master File must be updated regularly. If no change occurs to the group structure, then the relevant section in the Master File will remain unchanged. Nevertheless, the taxpayer is responsible for examining the Master File and deciding whether all information contained indicates the most recent information concerning the group.

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Last Update: 04 Sep 2020 06:06 PM Saudi Arabia Time