Jordan's Income and Sales Tax Department has released a series of form templates for transfer pricing, including:
- Local File (word doc);
- Master File (word doc);
- Transfer Pricing Disclosure (excel - two sections)
- Country-by-Country (CbC) Report (excel - three sections/tables)
As previously reported, Jordan introduced requirements for the three-tier documentation developed as part of BEPS Action 13 and the requirement to submit a transfer pricing disclosure through Regulation No. 40 of 202…