The Resource Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis

Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis

Label
Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis
Title
Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis
Creator
Subject
Language
eng
Summary
The global transfer pricing documentation consists of three elements: the master file, the local file and a country-by-country report. This documentation package takes into account the requirements of a risk analysis in the transfer pricing audit. The local file is well established in auditing practice. With the master file, a new risk-oriented documentation is added. This is an important further development. Often the data required for a risk analysis is not available in the audited company, but in associated companies in other countries. This article compares the different documentation contents of the local file and the master file
Citation source
In: Internationales Steuerrecht. - München. - Vol. 31 (2022), no. 9 ; p. 313-318
http://library.link/vocab/creatorName
  • Röttgerding, J
  • Lickteig, T
  • Krüger, E
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • local file
  • master file
Label
Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis
Instantiates
Publication
Label
Dokumentationsinhalte von Local File und Master File – eine Synopse für die Prüfungspraxis
Publication

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