VP-Dokumentation / 2.1 Master File

Zitat

The following information should be included in the master file:

Organisational structure

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 geog...