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税务与转让定价套件

转让定价主体文档与本地文档、国别报告、支柱二准备、所得税计提以及税务策略声明。

第 1 步

编写文档

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

    完整

    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)

    完整

    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)

    完整

    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

    精简

    Legal/regulatory/contractual obligations

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

    完整

    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
第 2 步

评估

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

    完整

    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
第 3 步

收尾与复盘

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

    完整

    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)
第 4 步

漏洞披露与安全公告

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

    完整

    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)