转让定价同期资料 [Contemporaneous Transfer Pricing Documentation] 概念，源自于20世纪 90 年代初期的美国。
纳税人在与关联方进行交易前或交易时确定关联方交易定价所依赖的文件和信息被称为 “同期转让定价文件“。
为了打击 “税基侵蚀和利润转移” (Base Erosion and Profit Shifting，简称 “BEPS”)，经济合作与发展组织（The Organisation for Economic Co-operation and Development，简称 “OECD”）及二十国集团（英语：Group of Twenty，缩写：G20）在2013年合作制定了一个15点行动计划。
转移定价的文件是这些行动之一的主题，被称为
- “BEPS行动13：重新审查转移定价文件”
The concept of Contemporaneous Transfer Pricing Documentation originated in the United States in the early 1990s.
Documentation and information that taxpayers have relied upon to determine the pricing of a related party transaction before or at the time of undertaking the transactions with related parties are referred to as “contemporaneous transfer pricing documentation.“
To combat “Base Erosion and Profit Shifting,” sometimes known as “BEPS,” the OECD and the G20 countries collaborated in 2013 to produce a 15-point Action Plan.
The documentation of the transfer pricing was the subject of one of these actions, which was referred to as
- “BEPS Action 13: Re-examine Transfer Pricing Documentation.”
三层结构 | Three-Tiered Structure
为了能够达到上述目标，各国应采取标准化的转让定价文件编制方法，即三层结构，包括主体文档、本地文档和国别报告（”CbC报告”），以便能够达到上述目标。这将使各国能够成功实现其目标。
To be able to reach the aims mentioned above, the countries should adopt a standardised approach to transfer pricing documentation that includes the three-tiered structure encompassing a Master file, a Local file, and a Country-by-Country Report (“CbC Reporting”) to be able to reach the goals that were outlined above.
Three-Tiered Approach to Documentation
主体文档 | Master File
一个跨国企业的全球业务概况、其创造和拥有无形资产的总体转让定价政策、其金融活动、以及其全球收入和经济活动的分配，都应包括在主体文档中。这将使跨国企业的转让定价专注在全球经济、法律、金融和税收。
跨国企业在编制主体文档时，应作出良好的判断以决定适当的详细程度。
经合组织的指南有道出，主体文档并不需要包括所有详细的细节，这一点尤其重要。然而，也有理由担心，关于当地交易的信息可能会影响某个税务机关对什么是合理商业判断的看法。
所需信息可分为五类，即跨国企业的
- 组织结构
- 一项或多项业务的描述
- 无形资产
- 公司间财务活动
- 财务和税务状况
An overview of an MNE’s global operations, its overall transfer pricing policies for the creation and ownership of intangibles, its financial activities, and its global allocation of income and economic activity should be included in the master file.
This will allow the transfer pricing practices of the MNE to be placed in the global economic, legal, financial, and tax context.
MNEs should exercise good judgement while generating the master file to decide the appropriate level of detail.
This is particularly important when taking into mind the fact that the OECD guidelines state it is not required for the master file to include detailed details. However, there is also cause for concern that the information on local transactions may affect the perspective that a particular tax authority has of what constitutes reasonable business judgement.
The required information can be grouped into five categories:
- The MNE organisational structure
- A description of the MNE’s business or businesses
- The MNE’s intangibles
- The MNE’s intercompany financial activities
- The MNE’s financial and tax positions
本地文档 | Local File
本地文档包括本地公司集团内部的交易信息。
与主体文档一样，BEPS 为本地文档中应包含的信息提供了指导方针：
- 本地实体的管理结构
- 在纳税年度内所执行的公司内部交易
- 相关公司间的协议
- 转让定价的方法和应用
- 本地实体的财务状况
虽然主体文档提供了一个高层次的摘要，然而本地文档则提供有关特定的重大公司间交易的更深入的信息；参照《2012年马来西亚转让定价指南》，关键要素包括:-
- 组织结构
- 集团财务报告
- 业务/行业的性质和市场条件
- 受控交易
- 定价政策
- 有关影响定价政策制定的因素的假设、策略和信息
- 职能分析
- 可比性分析
- 转让定价方法的选择和应用
The Local File includes information on the intracompany transactions within the local company.
In the same way, as with the Master File, the BEPS provides guidelines for the information that should be included in local files:
- The management structure of the local entity
- Intracompany transactions executed during the tax year
- Related intercompany agreements
- Transfer pricing methodology and application
- Local entity financials
While the Master File offers a high-level summary, however, the Local File provides more in-depth information concerning particular significant intercompany transactions; referring to The Malaysian Transfer Pricing Guidelines 2012, key elements include:
- Organisational Structure,
- Group financial report
- Nature of the business/industry and market conditions
- Controlled transactions,
- Pricing policies.
- Assumption, strategies and information regarding factors that influenced the setting of pricing policies
- Functional Analysis,
- Comparability Analysis,
- Selection and Application of Transfer Pricing Methods.
有时候，本地文档在关联交易部分，往往也可能需要披露以下的信息：
- 价值链分析
- 对外投资
- 关联股权转让；以及
- 关联劳务
Sometimes, the Local File may also often require the following disclosures in the controlled transactions section:
- Value chain analysis,
- foreign investments,
- related equity transfers; and
- Intra Group Services
国别报告 | CbCR
税基侵蚀和利润转移（BEPS）行动计划认识到，通过向税务部门提供足够的信息来评估高层次的转让定价和其他与 BEPS 相关的风险，从而提高税务部门的透明度是解决 BEPS 问题的一个重要事项。
《行动计划 13》为跨国公司提供了一个模板，让它们每年都要为其开展业务的每个税收管辖区报告其中所列信息，该报告被称为国别报告（CbCR）。
根据《指南》，国别报告是三层文件架构中的最后一个组成部分，它必须提供所有实体和每个税收管辖区关于以下八个要素的汇总信息（不包括任何公司间的调整或抵消）：-
- 关联方和非关联方的收入及总和，包括特许权使用费、服务费、利息收入溢价，以及与关联方或非关联方交易所得的任何其他款项，不包括股息
- 税前利润
- 支付的所得税，包括预扣税
- 应计所得税，即报告年度的应课税利润所记录的应计当期税务的总和，不包括储备金或递延税款或不确定的税务责任准备金
- 按全职等值计算的雇员人数
- 规定的资本
- 留存收益；以及
- 除现金和现金等价物之外的有形资产
但是，要注意的是，CbC 报告旨在成为税务机关的风险评估工具，”不应该被用来替代基于全面功能分析和全面可比性分析的个别交易和价格的详细转让定价分析”。
The Base Erosion and Profit Shifting (BEPS) Action Plan recognised that enhancing transparency for tax administrations by providing them with adequate information to assess high-level transfer pricing and other BEPS-related risks is a crucial aspect of tackling the BEPS issues.
Action Plan 13 provides a template for multinational companies to report annually and for each tax jurisdiction in which they do business, the information set out therein. This report is called the Country-by-Country Reporting (CbCR).
According to the Guidelines, the CbC report, which is the last component of the three-tiered documentation package, must provide aggregate information (without any intercompany adjustments or eliminations) for all entities and each tax jurisdiction on the eight elements listed below:
Revenue by related and unrelated parties and the sum, including royalties, service fees, interest income premiums, and any other amounts derived from transactions with related or unrelated persons, excluding dividends;
- Profits before income tax;
- Income tax paid, including withholding taxes;
- Income tax accrued, that is, the sum of the accrued current tax expense recorded on taxable profits of the year of reporting, excluding reserves or deferred taxes or provisions for uncertain tax liabilities;
- The number of employees on a full-time equivalent basis;
- Stated capital;
- Retained earnings; and
- Tangible assets other than cash and cash equivalents.
However, it is important to note that the CbC report is intended to be a risk assessment tool for the tax authorities and “should not be used as a substitute for a detailed transfer pricing analysis of individual transactions and prices based on a full functional analysis and a full comparability analysis.”
特殊事项文档 | Special Matters Documentation
参考马来西亚 2012 年转让定价指南 [The Malaysian Transfer Pricing Guidelines 2012]，会发现同期资料，其实还包括了以下这些特殊事项文档：
- 成本分摊协议
- 关联劳务
- 无形资产
- 关联金融援助
Referring to The Malaysian Transfer Pricing Guidelines 2012, you will find that the contemporaneous information includes the following special matters documents:-
👉 Cost Contribution Arrangement;
👉 Intra Group Services;
👉 Intangible Properties;
👉 Intragroup Financing.
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