Infographic: filing guide for the master file (MF) and local file (LF) in South Africa

September 20, 2017 / By Lawrence

Three file binders, two standing upright and one leaning to the right, serve as a filing guide for the master file. Each binder features an orange hexagon label at the bottom.

Graphene Economics™ has compiled a document outlining the South African filing requirements for the transfer pricing master file and local file.

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BEPS financial data reporting local file master file reporting entity SARS South Africa transfer pricing

Important references and documentation for BEPS and CbCR

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