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Resource hub
From Master File to audit defense—comprehensive guides for creating bulletproof transfer pricing documentation that stands up to scrutiny worldwide.
Start here
Use this as the main reference before diving into topic-specific guides.
The three-tiered BEPS Action 13 framework explained: Master File, Local File, and CbCR requirements by jurisdiction, transaction-specific documentation guides, and the 10 weaknesses that invite audit scrutiny. From compliance to audit defense.
Read the complete guideDeep dives
10 comprehensive guides covering every aspect of transfer pricing documentation
Master File Best Practices
Global blueprint: organizational structure, intangibles, and intercompany activities
Local File Best Practices
Entity-level documentation with functional analysis and benchmarking
CbCR Preparation Guide
Country-by-Country Report requirements, thresholds, and filing deadlines
Contemporaneous Documentation
Timing requirements and penalty protection strategies
Common Documentation Weaknesses
Red flags that trigger audits and how to avoid them
Services Documentation
LSCS, benefit tests, and services cost allocation
Intercompany Agreements
Legal framework aligned with economic substance
Financial Transactions
Loans, guarantees, and cash pooling documentation
Intangibles Documentation
DEMPE analysis and development/enhancement/maintenance records
Restructuring Documentation
Business rationale, exit charges, and location savings
Glossary
Essential documentation terminology with definitions, examples, and FAQs
Master File
Definition and usage
Local File
Definition and usage
Country-by-Country Report
CbCR
BEPS Action 13
Definition and usage
Contemporaneous Documentation
Definition and usage
Documentation Threshold
Definition and usage
Penalty Protection
Definition and usage
Intercompany Agreement
ICA
DEMPE Functions
DEMPE
Transfer Pricing Policy
Definition and usage
Economic Analysis
Definition and usage
Exit Charge
Definition and usage
Controlled Transaction
Definition and usage
Related Party Transaction
Definition and usage
Safe Harbor
Definition and usage
Functional Analysis
Definition and usage
Tools
Practical tooling for information collection and evidence-ready transfer pricing writeups.
See how ArmsLength AI automates benchmarking, generates functional analyses, and creates audit-ready documentation in minutes.