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Manage: Standardize your tax governance processes and policy

The international transfer pricing governance lifecycle

Having a globally consistent view of your tax data is a continuous challenge for leaders of multinational companies. We leverage best practices to help you develop an effective framework that will increase the global consistency of your transfer pricing data across all of your operations.

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Brochure: Transfer Pricing Documentation Master File

A global strategic imperative

While Country-by-Country Reporting (CbCR) has received the bulk of the attention from the OECD's Action 13 guidance, an accompanying requirement of the three-tiered approach, the Master File, may actually pose greater challenges for multinational corporations.

The Master File requires a deeper level of reporting (with potentially more sensitive data) and will be directly disclosed to countries where multinationals do business.

Deloitte Exclusive Transfer Pricing Documentation Summary Guide

This comprehensive matrix represents a compilation of essential CbCR and documentation (including master file and local file where applicable) information for 56 jurisdictions around the world.

It has been reviewed and updated as of March 20, 2018.

Global Tax Reset: Transfer Pricing Summary