# Transfer pricing master file

> Draft and validate TP master files (group structure, value chain, intangibles, intercompany, policies) aligned to OECD.



Tags: Transfer pricing, OECD, Tax, Master file


## Example Prompts

- Draft the master file for our group
- Validate our master file for OECD sections
- Add value chain and TP policies to the master file

URL: https://rakenne.app/skills/transfer-pricing-master-file/index.md

Try this skill: https://rakenne.app/a/?skill=transfer-pricing-master-file



## Overview

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.md` with 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.
```


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