TP FAQs 3: What Needs To Be Included in a Master File?

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The Master File is intended to provide tax administrations with an overview of the economic, legal, financial and tax arrangements within an MNE.

Simply put, it is a 360-degree look at the company’s global transfer pricing operations and policy.

The information required is divided into five categories:

1. MNE’s Organisational Chart

  • A diagram depicting the legal and ownership structure of the MNE, as well as the geographical location of its functioning businesses.

2. A general description of the MNEs’ Business (es)

  • Important drivers of business profit
  • A description of the supply chain for the group’s 5 most significant products and/or service offerings by turnover plus any other products and/or services amounting to more than 5% of group income;
  • A list and a brief description of essential service arrangements between members of the MNE group, other than research and development (R&D) services;
  • A description of the main geographic markets
  • A functional analysis that outlines the primary contributions to value creation made by individual entities that are part of the group, such as the main functions that are carried out, the essential risks that are assumed, and the important assets that are utilised;
  • A description of important business restructuring transactions, acquisitions and divestitures

3. MNE’s Intangibles Assets

  • Notable intangible assets or categories of intangible assets, and which organisations are their owners;
  • General description of the MNEs’ overall strategy for the development, ownership and exploitation of intangibles, group’s transfer pricing policies related to R&D and intangibles etc.

4. MNE’s Intercompany Financial Transactions

  • Intra-Group financing arrangements and major financing arrangements with unrelated parties
  • A general description of how the group is financed, including important financing arrangements with unrelated lenders

5. MNE’s Financial and Tax Position

  • A list and a brief description of the MNE group’s existing unilateral advance pricing agreements (APAs) and other tax rulings relating to the allocation of income among countries




1. 组织架构

  • 集团的全球组织架构和所有成员实体的地理分布

2. 业务描述

  • 净利的主导因素
  • 利润的重要价值贡献因素,营业收入位居前 5 位以及占营业收入总额超过 5% 的集团产品或者劳务
  • 集团内除研发以外的重要关联劳务安排,集团内各成员实体在价值创造方面的主要贡献
  • 集团产品和服务的主要地理市场的描述
  • 功能分析,按照履行的关键职能、承担的重要风险和使用的重要资产,描述对价值创造的主要贡献
  • 集团发生的业务重组及变更
  • 概述用于为本组织融资的许多方法,包括与非关联贷款人作出的重要融资安排。

3. 无形资产

  • 集团无形资产开发、所有权归属和应用的整体战略描述
  • 重要的无形资产及其所有权人,与无形资产相关的协议清单,研发和其他与无形资产相关的转让定价政策,集团重要无形资产相关权益的关联转让情况。

4. 融资安排

  • 集团内融资安排以及与非关联方的主要融资安排
  • 集团内提供集中融资功能的成员实体情况,集团内各关联方之间融资安排的总体转让定价政策。

5. 财务以及税务状况

  • 集团最近一个会计年度的合并财务报表,集团内各成员实体签订的单边预约定价安排、双边预约定价安排等。
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