International - The OECD Master File: Past and Future
- R. Veldhuizen; L. Teneketzis
- International Transfer Pricing Journal, 2016 (Volume 23), No 6
- 24 October 2016
This article provides an overview of the master file requirements that are introduced as part of the revised Chapter V of the OECD Transfer Pricing Guidelines. First, the new master file requirements are compared with the existing master file concept, followed by a discussion of potential issues related to the implementation of and/or conversion towards the new global master file.