Category: TPG2022 Annex I to Chapter V – Master file

TPG2022 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 group’s legal and ownership structure and geographical location of operating entities. Description of MNE group’s business(es) General written description of the MNE group’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 other products and/or services amounting to more than 5% of group turnover. The required description could take the form of a chart or a diagram; –      A list and brief description of important service arrangements between members of the MNE group, other than research and development (R&D) services, including a description of the capabilities of the principal locations providing important services and transfer pricing policies for allocating ... Continue to full case