Anlage 5 – Inhaltsempfehlungen der OECD zum Master File

Der von der OECD am 05.10.2015^[907] veröffentliche Abschlussbericht zum BEPS-Aktionspunkt 13 schlägt folgende Inhalte für ein Master File vor, welche ebenfalls in den OECD-RL 2022 enthalten sind^[908]:

Organisational structure

Description of MNE group's business(es)

• 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 group's intangibles (as defined in Chapter VI of these Guidelines)

• A general description of the MNE group's overall ...