xmlns:atom="http://www.w3.org/2005/Atom"

  1. Introductory Text

  2. 1.Citation, commencement, effect and interpretation

  3. 2.Meaning of relevant person and relevant tax period

  4. 3.Meaning of controlled transaction

  5. 4.Obligation to keep and preserve relevant transfer pricing records

  6. 5.Specified relevant transfer pricing records

  7. 6.Information that may be excluded from the Local File

  8. Signature

  9. Explanatory Note