Transfer pricing documentation guides & tools
Find the requirements, prepare a file, document a transaction or review an annual update. Practical guides and tools for transfer pricing advisers and in-house tax teams.
- Deep-Dive Guides
- 11
- Glossary Terms
- 16
- Preparation, review and annual updates
- Preparation, review and annual updates
What do you need to do?
Start with the job in front of you. The OECD framework provides a common structure; check the rules that apply to the entity and financial year before relying on it.
Understand the documentation requirements
Work out how Master File, Local File and CbCR fit together, and what to check for the relevant jurisdiction.
Prepare a Local File or Master File
Collect the entity and group facts, organize the analysis and work through the sections your file needs.
Review a draft and close evidence gaps
Check whether the narrative, agreements, analysis and financial information support the same conclusions.
Plan the next annual update
Identify changed facts, refresh the supporting analysis and choose how your team will prepare and approve recurring files.
Document a specific transaction
Go deeper on service charges, financing, intangibles, agreements and business restructurings.
Transfer Pricing Documentation: Master File, Local File & CbCR Guide (2026)
Use this as the main reference before diving into topic-specific guides.
Prepare transfer pricing documentation: Master File, Local File and CbCR requirements, local rules, and the records needed to support your analysis.
Documentation Deep-Dives
Explore file preparation, evidence and the documentation needed for specific transactions.
- 23 min
Master File Best Practices
Global blueprint: organizational structure, intangibles, and intercompany activities
- 22 min
Local File Best Practices
Entity-level documentation with functional analysis and benchmarking
- 24 min
CbCR Preparation Guide
Country-by-Country Report requirements, thresholds, and filing deadlines
- 18 min
Contemporaneous Documentation
Timing requirements and penalty protection strategies
- 18 min
Common Documentation Weaknesses
Find evidence gaps, inconsistencies and unsupported conclusions before sign-off
- 9 min
Annual Documentation Update
Decide what to carry forward, what to refresh and how to review current-year changes
- 18 min
Services Documentation
LSCS, benefit tests, and services cost allocation
- 26 min
Intercompany Agreements
Legal framework aligned with economic substance
- 22 min
Financial Transactions
Loans, guarantees, and cash pooling documentation
- 20 min
Intangibles Documentation
DEMPE analysis and development/enhancement/maintenance records
- 20 min
Restructuring Documentation
Business rationale, exit charges, and location savings
Documentation tools
Collect facts, prepare a draft or evaluate a repeatable team workflow.
Local File, progi i terminy w Polsce
Polskojęzyczne przewodniki wyjaśniają kolejność badania obowiązku dokumentacyjnego, relację Local File z TPR oraz terminy liczone od końca roku podatkowego.
Key Concepts
Essential documentation terminology with definitions, examples, and FAQs
- Master FileDefinition and usage
- Local FileDefinition and usage
- Country-by-Country ReportCbCR
- BEPS Action 13Definition and usage
- Contemporaneous DocumentationDefinition and usage
- Documentation ThresholdDefinition and usage
- Penalty ProtectionDefinition and usage
- Intercompany AgreementICA
- DEMPE FunctionsDEMPE
- Transfer Pricing PolicyDefinition and usage
- Economic AnalysisDefinition and usage
- Exit ChargeDefinition and usage
- Controlled TransactionDefinition and usage
- Related Party TransactionDefinition and usage
- Safe HarborDefinition and usage
- Functional AnalysisDefinition and usage
Looking for a recurring documentation workflow?
Explore how TP/OS brings your source documents, templates, information requests and review into a process your team can reuse.