Category: TPG2017 Annex I to Chapter V – Documentation Master file

Transfer Pricing Documentation – Masterfile

TPG2017 Chapter V Annex I

Annex I to Chapter V Transfer Pricing Documentation – Master file The following information should be included in the master file: Organisational structure Chart illustrating the MNE’s legal and ownership structure and geographical location of operating entities. Description of MNE’s business(es) General written description of the MNE’s business including: –     Important drivers of business profit; –      A description of the supply chain for the group’s five largest products and/or service offerings by turnover plus any […]