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While all aspects of the OECD Guidelines on the three pronged approach to global documentation are important, a well-prepared Master File sets the tone for the other documents.

The Master File is a singular descriptive report prepared for an entire multinational enterprise group that provides a high-level overview of the company's global business operations and places the group's transfer pricing practices in its global economic, legal, financial, and tax context. 

As of the publication of this episode:

Our host Brittany Hardin Tanguay discusses more about the Master File with Kristin Essary, a Principal in the ���㣨Leyu���������� Transfer Pricing practice, and Steve Blough, a retired ���㣨Leyu���������� Tax Principal.

About our guest: Steve Blough joined ���㣨Leyu���������� in 1994. In his 27 years with the firm, he held a variety of leadership positions and was involved in many transformative changes, and was a leader in intellectual property issues in transfer pricing. A prodigious writer and speaker, he has presented extensively on topics such as the reconciliation of transfer pricing and financial statement valuation approaches to IP valuation. He led ���㣨Leyu���������� global efforts with respect to tracking, commenting, speaking, and advising clients on the evolution of transfer pricing rules through the OECD’s BEPS projects, and numerous other firm initiatives during his career.