Anlage 2 – Übersicht zu Dokumentationsanforderungen in ausgewählten Staaten

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.^[1]

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

[1] Siehe dazu OECD, Transfer Pricing Country Profiles, https://www.oecd.org/tax/transfer-pricing/transfer-pricing-country-profiles.htm, abgerufen am 7.11.2022.