Master File

BEPS Action 13 has also incorporated a new Report, mandatory in the jurisdictions under this regulation called Master File, which collects standardized information at the corporate group level, including the nature of their global transactions, their Transfer Pricing policies, and the distribution of their profits, and economic activities worldwide. 
Following the OECD (Organization for Economic Co-operation and Development) Transfer Pricing Guidelines, the Master File aims to provide a high-level overview to place the multinational group Transfer Pricing practices in their global economic, legal, financial, and tax context. 
We provide support for compliance with the information the Master File must contain, which are relevant data that can be grouped into five categories: 

Master File Content

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