Monday, March 29, 2021

马来西亚转让定价 [Transfer Pricing FAQ] #转让定价实务问答: 3 - 主体文档 [Master File] 主要内容有哪些?


主体文档 [Master File] 主要披露跨国集团全球经营活动信息,这包括以下5项内容:

(1) 组织架构 [[Master File] ]:

👉 集团的全球组织架构和所有成员实体的地理分布

(2) 业务描述 [a description of the MNE business(es)]:

👉 净利的主导因素 Important drivers of business profit

👉 利润的重要价值贡献因素,营业收入位居前5位 以及占营业收入总额超过5%的集团产品或者劳务 [A description of the supply chain for the group’s five largest products and/or service offerings by turnover plus any other products and/or services amounting to more than 5 percent of group turnover] ,

👉 集团内除研发以外的重要关联劳务安排,集团内各成员实体在价值创造方面的主要贡献 [A list and brief description of important service arrangements between members of the MNE group, other than research and development (R&D) services] ,

👉 集团产品和服务的主要地理市场的描述 [A description of the main geographic markets]

👉 集团发生的业务重组及变更 [A description of important business restructuring transactions, acquisitions and divestitures]。

👉 功能分析,按照履行的关键职能,承担的重要风险和使用的重要资产,描述对价值创造的主要贡献 [A brief written functional analysis (key functions performed, important risks assumed, and important assets used) describing the principal contributions to value creation]

(3) 无形资产:

👉 集团无形资产开发、所有权归属和应用的整体战略描述 [MNEs intangibles]

👉 重要无形资产及其无形资产所有权人,与无形资产相关的协议清单,研发和其他与无形资产相关的转让定价政策,集团重要无形资产相关权益的关联转让情况。

[general description of the MNEs overall strategy for the development, ownership and exploitation of intangibles, group’s transfer pricing policies related to R&D and intangibles etc.]

(4) 融资安排:

👉 集团内融资安排以及与非关联方的主要融资安排 [A general description of how the group is financed, including important financing arrangements with unrelated lenders]

👉 集团内提供集中融资功能的成员实体情况,集团内各关联方之间融资安排的总体转让定价政策。

(5) 财务以及税务状况 [The MNEs financial and tax position]:

集团最近一个会计年度的合并财务报表,集团内各成员实体签订的单边预约定价安排、双边预约定价安排等。[A list and brief description of the MNE group’s existing unilateral advance pricing agreements (APAs) and other tax rulings relating to the allocation of income among countries]

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#马来西亚转让定价

#ControlledTransaction
#IntragroupFinancing
#IntraGroupServices
#ComparabilityAnalysis
#FunctionalAnalysis
#MasterFile
#LocalFile
#CbCR

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