Tools & technology
Master File Software
Master file software organises group-wide information, including organisational structure, intangibles, financing arrangements and business strategy, into the OECD-aligned master file structure used across jurisdictions. It centralises content so that a single, consistent narrative can be shared with local files rather than
These platforms typically maintain modular sections covering group structure, value drivers, intangible property, intercompany financial activities and financial and tax positions, each updated as circumstances change rather than rewritten annually from scratch. Change tracking highlights which sections require review before
Because many jurisdictions require the master file to be filed alongside local files, master file software often links directly to local file automation tools, ensuring descriptions of group structure and strategy remain consistent. This reduces the risk that tax authorities in different countries receive contradictory
In practice
What matters when applying master file software
- Centralises OECD master file content sections
- Tracks changes needed before each filing cycle
- Covers intangibles, financing and value drivers
- Links directly to local file automation tools
- Maintains consistent narrative across jurisdictions
Frequently asked
Common questions
What sections does master file software typically manage?+
It usually organises content across five OECD-defined categories: organisational structure, description of business, intangibles, intercompany financial activities, and financial and tax positions, each maintained as a modular section.
Why is consistency between master and local files important?+
Tax authorities in different jurisdictions may compare master and local files during coordinated audits, so inconsistent descriptions of group structure or strategy across documents can raise questions and increase challenge risk.
See how the tooling handles this in practice
Our transfer pricing tools calculate intercompany charges, benchmark financing and reconcile the intercompany ledger from your own data. Book a short walkthrough and we will show the workflow on a scenario that matches your group structure, rather than a generic demo dataset.