Je nach Umsatzvolumen müssen Unternehmen verschiedene Dokumentationspflichten erfüllen. Die Arbeitshilfe enthält die Vorschläge der OECD für ein Master File (Kapitel 1) und ein Local File (Kapitel 2). In Deutschland ist ein Master File zu erstellen, wenn das Unternehmen einen Umsatz von mehr als 100 Mio. EUR erzielt. Local Files sind zu erstellen, wenn die Summe der konzerninternen Lieferungen 5 Mio. EUR p.a. oder wenn die Summe der konzerninternen Leistungen 0,5 Mio. EUR p.a. übersteigt.
Hintergrundinformationen zur Arbeitshilfe
Ausführliche Information zur Verwendung der Arbeitshilfe finden Sie im Beitrag "Verrechnungspreise: Neue Pflichten durch die BEPS-Regelungen, Country-by-Country-Reporting und andere Dokumentationspflichten".
Kapitel 1: Master File Gliederung gem. OECD
- Dokument in Textverarbeitung übernehmen
The following information should be included in the master file:
Chart illustrating the MNE’s legal and ownership structure and geographical location of operating entities.
Description of MNE’s business(es)
General written description of the MNE’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’s intangibles (as defined in Chapter VI of these Guidelines)
A description of the MNE’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 material intangibles or groups of intangibles of the MNE group that are important for transfer pricing purposes and which entities 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, countries, and compensation involved.
MNE’s intercompany financial activities
- A general description of how the 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 country under whose laws the entity is organised and place of effective management of such entities.
- A general description of the MNE’s general transfer pricing policies related to financing arrangements between associated enterprises.
MNE’s financial and tax positions
- The MNE’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 advance pricing agreements (APAs) and other tax rulings relating to the allocation of income among countries.
Kapitel 2: Local File Gliederung gem. OECD
- Dokument in Textverarbeitung übernehmen
The following information should be included in the local file:
- A description of the management structure of the local entity, a local organization chart and a description of the individuals to whom local management reports and the country(ies) in which such individuals maintain their principal offices.
- A detailed description of the business and business strategy pursued by the local entity including an indication whether the local entity has been involved in or affected by business restructurings or intangibles transfers in the present or immediately past year and an explanation of those aspects of such transactions affecting the local entity.
- Key competitors.
For each material category of controlled transactions in which the entity is involved, provide the following information:
- A description of the material controlled transactions (e.g. procurement of manufacturing services, purchase of goods, provision of services, loans, f...