What OECD BEPS Action 13: Transfer Pricing Documentation and Country-by-Country Reporting - Master File, Local File, and CbC Report Requirements requires
Multinational enterprises (MNEs) with annual consolidated revenue of EUR 750 million or more must prepare a Master File, Local File, and Country-by-Country Report (CbCR) to demonstrate compliance with the arm’s length principle under transfer pricing rules. These documents must be contemporaneous and available upon request by tax authorities, per Action 13 of the OECD BEPS Project, Chapter II and III.
Pillar: Tax & Transfer Pricing · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.1 · Last updated:
Primary source: https://www.oecd.org/tax/beps/beps-actions/action13/
SHA-256 integrity: 5d0da8c68be1af7980335c81293ec12d96be95d919da5e60c5292b0f0a0db5f8
Primary Citations — 5 traced to source
- OECD BEPS Action 13, Chapter II - Transfer Pricing Documentation: Master File and Local File
- OECD BEPS Action 13, Chapter II, Section B.2.1 - Master File Content Requirements
+ 3 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/us-master-file-local-file-oecd-beps-action-13.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/us-master-file-local-file-oecd-beps-action-13.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/us-master-file-local-file-oecd-beps-action-13
- Back to registry: Browse all 10,090 compliance nodes