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What is Transfer Pricing? A Complete Guide

This article offers a foundational overview of transfer pricing, focusing on how multinational enterprises must price intercompany transactions in line with the arm’s length principle. It outlines key documentation requirements based on OECD guidelines, provides examples from major jurisdictions, and highlights best practices for maintaining compliance and managing risk.

Master, Local, and Country-by-Country Reports: Vital Elements of Transfer Pricing Documentation

This article provides an in-depth guide to the OECD’s three-tiered transfer pricing documentation framework—Master File, Local File, and Country-by-Country Report (CbCR). It explains the purpose, key components, and compliance requirements of each document, offering best practices for maintaining consistency, transparency, and alignment with global tax regulations.

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Reptune was founded in 2015 by three enthusiastic Transfer Pricing specialists with Big 4 and in-house experience, a passion for Transfer Pricing and for Transfer Pricing Documentation in particular.