/* Code to be executed on the MASTER_SRV */ 
USE [MasterDB]
GO
CREATE TABLE [dbo].[CompanyMaster]
(
     [CompanyID] [int] NOT NULL IDENTITY( 1 ,  1 ) PRIMARY KEY CLUSTERED,
     [CompanyName] [varchar] ( 128 ) NOT NULL,
     [Address1] [varchar] ( 50 ) NULL,
.....
) ON [PRIMARY]
GO

 /* Code to be executed on the FILIAL_SRV */ 
USE FilialDB
GO
CREATE TABLE [dbo].[CompanyMaster_x]
(
     [CompanyID] [int] NOT NULL PRIMARY KEY CLUSTERED
) ON [PRIMARY]
GO
DENY UPDATE, INSERT, DELETE ON [dbo].[CompanyMaster_x] TO PUBLIC
 /* In fact no one should be able to update this table... Trigger solution may work here as well. It's up to developer to enforce tighter rules. */ 
GO
GRANT INSERT, DELETE ON [dbo].[CompanyMaster_x] TO [MASTER_SRV_USER]
 /* [MASTER_SRV_USER] is the name of the user account under which all requests from [MASTER_SRV] are coming over to the [FILIAL_SRV] */ 
GO
CREATE VIEW [dbo].[CompanyMaster]
AS
     SELECT 
          [CompanyID] +  0  AS [CompanyID],
          [CompanyName],
          [Address1],
          .....
     FROM [MASTER_SRV].[MasterDB].[dbo].[CompanyMaster]
GO
CREATE TRIGGER [trg_BEFORE_INSERT_CompanyMaster] ON [dbo].[CompanyMaster]
INSTEAD OF INSERT
AS
     INSERT [MASTER_SRV].[MasterDB].[dbo].[CompanyMaster]
          ([CompanyName], [Address1], ....)
     SELECT [CompanyName], [Address1], .... FROM INSERTED
GO
CREATE TRIGGER [trg_BEFORE_UPDATE_CompanyMaster] ON [dbo].[CompanyMaster]
INSTEAD OF UPDATE
AS
     UPDATE cm 
     SET 
          cm.[CompanyName] = cmx.[CompanyName],
          cm.[Address1] = cmx.[Address1]
          ......
     FROM [MASTER_SRV].[MasterDB].[dbo].[CompanyMaster] cm
          INNER JOIN INSERTED cmx
               ON cm.[CompanyID] = cmx.[CompanyID]
GO
CREATE TRIGGER [trg_BEFORE_DELETE_CompanyMaster] ON [dbo].[CompanyMaster]
INSTEAD OF DELETE
AS
     DELETE FROM cm 
     FROM [MASTER_SRV].[MasterDB].[dbo].[CompanyMaster] cm
          INNER JOIN DELETED cmx
               ON cm.[CompanyID] = cmx.[CompanyID]
GO

 /* Code to be executed on the MASTER_SRV */ 
USE MasterDB
GO
CREATE TRIGGER [trg_INSERT_CompanyMaster] ON [dbo].[CompanyMaster]
FOR INSERT
AS
     INSERT [FILIAL_SRV].[FilialDB].[dbo].[CompanyMaster_x]
          ([CompanID])
     SELECT [CompanyID]
     FROM INSERTED
     IF @@ERROR <>  0 
     BEGIN
          ROLLBACK TRAN
          RETURN
     END

 /* Insert code here to support another replication targets. Use an example above */ 
GO
CREATE TRIGGER [trg_DELETE_CompanyMaster] ON [dbo].[CompanyMaster]
FOR DELETE
AS
     DELETE FROM cm 
     FROM [FILIAL_SRV].[FilialDB].[dbo].[CompanyMaster_x] cm
          INNER JOIN DELETED cmx
               ON cm.[CompanyID] = cmx.[CompanyID]
     IF @@ERROR <>  0 
     BEGIN
          ROLLBACK TRAN
          RETURN
     END
 /* Insert code here to support another replication targets. Use an example above */ 
GO