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Transfer Pricing Economics

News and analysis from the arcane world of transfer pricing


Master File / Local File Transfer Pricing Documentation FAQs

Kash Mansori | March 23, 2017

A client recently asked me to explain the “Master File / Local File” (“MF/LF”) system of transfer pricing documentation that is being adopted by an increasing number of countries. So I thought that there was no time like the present to put together a basic overview of this increasingly common format for assembling and organizing an MNE's transfer pricing reports.



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