Aruba Publishes Decree on CbC Reporting and Master/Local File Documentation Requirements

Aruba has published in the Official Gazette the Ministerial Decree of 20 December 2019 on regulations for additional documentation requirements for transfer pricing, which includes the three-tiered transfer pricing documentation requirements of OECD BEPS Action 13. The Decree includes that:

• The CbC report is to be drawn up in the Dutch language or the English language in accordance with Annex I or Annex II of the Decree (standard CbC tables) and prepared in XML format;
• The Master file is to…