Die nachfolgende Tabelle soll einen Überblick zu Dokumentationsanforderungen in ausgewählten Staaten geben. Es wird dabei insbesondere der Frage nachgegangen, ob die jeweiligen Staaten den dreistufigen Dokumentationsansatz gem. OECD BEPS Aktionspunkt 13 übernommen haben. Weitere verrechnungspreisspezifische Details der ausgewählten Staaten können aus den sog. "OECD Transfer Pricing Country Profiles" entnommen werden.
Dennoch gilt zu berücksichtigen, dass VP Regelungen ständigen Änderungen unterliegen. Daher zeigt die Tabelle nur eine Momentaufnahme. Es wird dringend empfohlen, einen lokalen VP-Experten zurate zu ziehen, wenn man wissen will, in welchem Wirtschaftsjahr welche Regelung für welchen Sachverhalt greift.
|
CbCR |
Master File (MF) |
Local File (LF) |
Local File |
Local File |
TP Information returns |
Country |
Country-by-country report consistent with Annex III to Chapter V of the TPG |
Master file consistent with Annex I to Chapter V of the TPG |
Local file consistent with Annex II to Chapter V of the TPG |
Must the LF be prepared within a specified period of time (i.e., contemporaneous with the tax return)? |
Must the LF be filed with the tax authority locally? |
Is there a mandatory disclosure for intercompany transactions separate from TPD requirements? |
Austria |
Yes |
Yes |
Yes |
Yes |
No, only required to be filed upon request (e.g., audit) |
No |
Brazil |
Yes |
No, but specific local rules exist |
No, but specific local rules exist |
Yes |
Yes, TP documentation is submitted on a yearly basis with the Corporate Income Tax Return |
No |
Canada |
Yes |
No, but specific local rules exist |
No, but specific local rules exist |
Yes |
No, only required to be filed upon request (e.g., audit) |
Yes |
China |
Yes |
Yes |
Yes |
Yes |
No, contemporaneous documentation shall be submitted within 30 days after receiving a request from the tax administrations |
Yes |
Czech Republic |
Yes |
Yes |
Yes |
No |
No, only required to be filed upon request (e.g., audit) |
Yes |
Finland |
Yes |
Yes |
Yes |
No |
No, only required to be filed upon request (e.g., audit) |
Yes |
France |
Yes |
Yes |
Yes |
No |
No, only required to be filed upon request (e.g., audit) |
Yes |
India |
No, but specific local rules exist |
No, but specific local rules exist |
No, but specific local rules exist |
Yes |
No, only required to be filed upon request (e.g., audit) |
Yes |
Italy |
Yes |
No, but specific local rules exist |
No, but specific local rules exist |
No |
No, only required to be filed upon request (e.g., audit) |
Yes |
Japan |
Yes |
Yes |
Yes |
Yes |
No, only required to be filed upon request (e.g., audit) |
Yes |
Netherlands |
Yes |
Yes |
Yes |
Yes |
No, only required to be filed upon request (e.g., audit) |
No |
Poland |
Yes |
Yes |
Yes |
Yes |
No, only required to be filed upon request (e.g., audit) |
Yes |
Russia |
Yes |
Yes |
Yes |
No |
No, only required to be filed upon request (e.g., audit) |
Yes |
Spain |
Yes |
Yes |
Yes |
Yes |
No, only required to be filed upon request (e.g., audit) |
Yes |
Sweden |
Yes |
Yes |
Yes |
Yes |
No, only required to be filed upon request (e.g., audit) |
No |
Switzerland |
Yes |
No |
No |
No |
No, only required to be filed upon request (e.g., audit) |
No |
Turkey |
Yes |
Yes |
Yes |
Yes |
No, only required to be filed upon request (e.g., audit) |
Yes |
United Kingdom |
Yes |
No, but specific local rules exist |
No, but specific local rules exist |
Yes |
No, only required to be filed upon request (e.g., audit) |
No |
United States |
Yes |
No, but specific local rules exist |
No, but specific local rules exist |
Yes |
No, only required to be filed upon request (e.g., audit) |
Yes |