Emerging Markets Rates and Currencies Handbook

- A local file. - A master file. - A Country by country report (CBCR) and a country-by-country reporting notification. - A transfer pricing declaration form included on the corporate income tax return. Note: Citigroup Inc. and any of its affiliates do not provide accounting, tax, or legal advice. Please seek advice from a relevant licensed advisor. Source: Relevant legislation, publicly available sources