Transfer pricing Local File: appendices and one binder

September 16, 2026

The Local File now carries its appendices and exports as one numbered PDF, ready for the tax authority.

Added

  • Appendices for agreements, statutory accounts, benchmarking and the other documents the OECD's Annex II asks for. The mandatory ones are listed even before they are provided, so the contents show what is missing.

  • The binder: the report and its appendices merge into one PDF with page numbers running from the first page to the last.

Changed

  • References hold: the report cites appendices by name, so adding one never breaks a reference already written.

  • Files that aren't PDFs, such as benchmarking workbooks, travel with the package unchanged so their formulas survive.

More updates

All updates
  1. Update

    Ledger integrations

    Connect the ledger you already use and Setoff reads it directly, so returns and reconciliations start from your books instead of an export.

    Read the full note