Master File

Which of the following information is not required in the Master File?
MNE's Organizational Structure
Description of the MNE's business or businesses
Analysis of the industry in which the MNE operates
MNE's intangibles
MNE's intercompany financial activities
MNE's financial and tax position
Which BEPS action item specifically relates to Transfer Pricing documentation and the Master File?
Action Item 4
Action Item 7
Action Item 6
Action Item 9
Action Item 13
What is the revenue threshold for a multinational group to file the country by country report?
1 billion EUR
200 million EUR
500 million EUR
750 million EUR
625 million EUR
Which of the following countries have adopted the Master file implementation?
Australia
United States
India
Japan
United Kingdom
Belgium
When do reporting requirement begin for the BEPS Action Plan?
Taxable years beginning January 1, 2017
Taxable years beginning June 30, 2017
Taxable years beginning January 1, 2016
Taxable years beginning June 30, 2016
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