Master File

Action 13 of the BEPS has also incorporated a new Report , mandatory in the jurisdictions that are under this regulation called Master Report that collects standardized information at the level of the business group, including the nature of its global operations, its transfer pricing policies and the distribution of its global benefits and economic activities, in order to enable tax administrations to assess whether there is a significant transfer pricing risk.

In accordance with the OECD (Organisation for Economic Cooperation and Development) Transfer Pricing Guidelines, the master file is intended to provide a high-level overview in order to place the transfer pricing practices of the multinational group in its global economic, legal, financial and fiscal context.

We provide support for the fulfillment of the information that should be contained in the Master File, which contains relevant data that can be grouped into five categories:

Master File Information

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