Master File

Master File

A "Masterfile" approach to transfer pricing documentation is a practical and cost-efficient solution for MNCs with operations in a group of countries that follow a common set of transfer pricing principles, such as those outlined in the OECD or UN Transfer Pricing Guidelines documentation requirements.
Best practices in creating master files combine the centralized approach to documentation development with information gathering and review at the local level. ECS global network of transfer pricing experts provides MNCs with the capabilities to utilize our extensive data resources to implement this robust approach.