Master File documentation – watch out for pitfalls and ambiguities

"Rzeczpospolita" published an article by Radosław Chudy, a transfer pricing expert at GWW. The article provides information on when to file the master file, i.e. the group transfer pricing documentation, who must file it and what rules (including pitfalls) the procedure entails. For many, the relationship between master file and local file will also be important. The article was published in the Rzeczpospolita weekly magazine "Accountancy".