Anlage 5 – Inhaltsempfehlungen der OECD zum Master File

Der von der OECD am 05.10.2015^[907] veröffentliche Abschlussbericht zum BEPS-Aktionspunkt 13 schlägt folgende Inhalte für ein Master File vor, welche ebenfalls in den OECD-RL 2022 enthalten sind^[908]:

Zitat

The following information should be included in the master file:

Organisational structure

Zitat

Chart illustrating the MNE group's legal and ownership structure and geographical location of operating entities.

Description of MNE group's business(es)

Zitat

General written description of the MNE groups'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 percent 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 services costs and determining prices to be paid for intra-group services;
• A description of the main geographic markets for the group's products and services that are referred to in the second bullet point above;
• A brief written functional analysis describing the principal contributions to value creation by individual entities within the group, i.e. key functions performed, important risks assumed, and important assets used;
• A description of important business restructuring transactions, acquisitions and divestitures occurring during the fiscal year.

MNE group's intangibles (as defined in Chapter VI of these Guidelines)

• A general description of the MNE group's overall strategy for the development, ownership and exploitation of intangibles, including location of principal R&D facilities and location of R&D management.
• A list of intangibles or groups of intangibles of the MNE group that are important for transfer pricing purposes and which entities legally own them.
• A list of important agreements among identified associated enterprises related to intangibles, including cost contribution arrangements, principal research service agreements and license agreements.
• A general description of the group's transfer pricing policies related to R&D and intangibles.
• A general description of any important transfers of interests in intangibles among associated enterprises during the fiscal year concerned, including the entities, jurisdictions, and compensation involved.

MNE group's intercompany financial activities

• A general description of how the MNE group is financed, including important financing arrangements with unrelated lenders.
• The identification of any members of the MNE group that provide a central financing function for the group, including the jurisdiction under whose laws the entity is organised and place of effective management of such entities.
• A general description of the MNE group's general transfer pricing policies related to financing arrangements between associated enterprises.

MNE group's financial and tax positions

• The MNE group's annual consolidated financial statement for the fiscal year concerned if otherwise prepared for financial reporting, regulatory, internal management, tax or other purposes.
• A list and brief description of the MNE group's existing unilateral advance pricing agreements (APAs) and other tax rulings relating to the allocation of income among jurisdictions.

[907] Vgl. OECD (2015), Transfer Pricing Documentation and Country-by-Country Reporting, Action 13-2015, Final Report, OECD Publishing.

[908] Vgl. OECD (2022), Transfer Pricing Documentation – Local file, Annex I to Chapter V, OECD Transfer Pricing Guidelines 2022.