Updated: Sep 15, 2022
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。
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。
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
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
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
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:
Group financial report
Nature of the business/industry and market conditions
Assumption, strategies and information regarding factors that influenced the setting of pricing policies
Selection and Application of Transfer Pricing Methods.