Transfer pricing master file
Get Started with This SkillOverview
Draft and validate TP master files (group structure, value chain, intangibles, intercompany, policies) aligned to OECD.
Getting Started
Add your master file draft to the workspace and activate the skill. Run the validator to ensure OECD sections (group structure, business, intangibles, intercompany, TP policies) are present.
Tools
- validate_master_file — Checks for OECD master file sections: group structure, business description and value chain, intangibles, intercompany transactions, TP policies.
Example conversation
You: Draft the master file for our group. We have 12 entities, value chain from R&D in EU to distribution in Americas and Asia, and standard TNMM for distribution.
Agent: I’ve created
tp/master_file.mdwith group structure, business description and value chain, intangibles, intercompany flows, and TP policies. Running the validator.Agent: Validation: OK for all OECD sections. Ready for review.
You: Add a one-page summary of intercompany transactions.
Agent: Added an “Intercompany transactions summary” subsection with a table of flows and methods.
Output excerpt
Example when a section is missing:
============================================================
Transfer Pricing Master File Validation
File: tp/master.md
============================================================
OK: group structure
OK: business description
Missing or unclear: intangibles
OK: intercompany
OK: tp policies
Action: Add missing OECD master file sections.