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What are the transfer pricing documents?

Generally, transfer pricing documents consist of the following:
  • Master file (as per Article 16 of the Transfer Pricing Bylaws)
  • Local file (as per Article 17 of the Transfer Pricing Bylaws)
  • CbC Report (as per Article 18 of the Transfer Pricing Bylaws).

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Last Update: 04 Sep 2020 06:15 PM Saudi Arabia Time