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Kit fiscalité et prix de transfert

Fichier principal et fichiers locaux de prix de transfert, déclaration pays par pays, préparation au Pilier Deux, provision d'impôt et déclaration de stratégie fiscale.

Étape 1

Rédaction de la documentation

  1. Transfer Pricing Master File Template (OECD Chapter V Annex I)

    Complet

    OECD-style master file: org chart, value drivers, supply chains, functional analysis, intangibles (DEMPE), financing, APAs, TP policies, UK/US/VN/DE cross-reference

    OECD Transfer Pricing Guidelines 2022, Chapter V Annex I; UK SI 2023/818; Vietnam Decree 255/2026/ND-CP

  2. Transfer Pricing Local File Template (OECD Chapter V Annex II)

    Complet

    OECD-style local file: entity, controlled transactions, FAR analysis, method selection, comparables search, interquartile range, segmentation, true-up, US 6662 cross-reference

    OECD Transfer Pricing Guidelines 2022, Chapter V Annex II; Vietnam Decree 255/2026/ND-CP; Treas. Reg. 1.6662-6

  3. Country-by-Country Report Workpaper Template (BEPS Action 13, EU CbCR)

    Complet

    CbCR workpaper: EUR 750m test, filing and notification plan, Tables 1-3, reconciliation, risk indicators, Pillar Two transitional safe harbour, EU public CbCR

    BEPS Action 13 (OECD TPG 2022 Chapter V Annex III); OECD Pillar Two Side-by-Side Package 2026; Directive (EU) 2021/2101

  4. Legal and Regulatory Requirements Register Template

    Léger

    Legal/regulatory/contractual obligations

  5. Financial Statement Disclosure Checklist Template (IFRS, US GAAP)

    Complet

    Own-wording disclosure review by statement and topic: entity profile, response codes, IFRS and ASC references, EU issuer items, sustainability, sign-off

    IFRS Accounting Standards incl. IFRS 18; FASB ASC; UK Companies Act 2006, DTR; SEC Form 20-F; EU 1606/2002, 2004/109/EC, 2013/34/EU, 2019/815
Étape 2

Évaluations

  1. Pillar Two GloBE Readiness Assessment Template (OECD, EU DAC9)

    Complet

    Pillar Two readiness: scope test, IIR/UTPR/QDMTT status, safe harbours, GloBE data map, SBIE, top-up tax, GIR filing plan, controls, timeline, risks

    OECD GloBE Model Rules and Side-by-Side Package (2026); Directive (EU) 2022/2523; DAC9 (EU) 2025/872
Étape 3

Clôture et bilan

  1. Income Tax Provision Template (IAS 12, ASC 740, ETR Reconciliation)

    Complet

    Tax provision workpaper: rates, current tax, deferred tax roll-forward, DTA recoverability, uncertain positions, ETR reconciliation, Pillar Two, disclosures

    IAS 12; ASC 740; ASU 2023-09 (names and paragraph numbers only)
Étape 4

Divulgation et avis de sécurité

  1. Tax Strategy Statement Template (UK Finance Act 2016 Schedule 19)

    Complet

    Published tax strategy: applicability tests, statutory paragraph, risk governance, tax planning attitude, risk appetite, HMRC dealings, publication record

    UK Finance Act 2016 Schedule 19; HMRC guidance (2024-07-30)