Related-party transactions are any operation, of national or international content between economic entities and/or individuals with any degree of economic, commercial or family link with persons or entities resident in a tax haven.
 
It is COMPULSORY to document all related transactions. These documents are called MASTER FILE and LOCAL FILE (depending on the total amount of the firm’s turnover).
 
MasterFile is DM&A´s service of documentation of transfer pricing and related-party transactions.
 
Preparing these documents is a complex task that requires a deep knowledge of the legal norms and rules applicable as well as access to international data bases.
 
Not complying with these rules may result in substantial fines.
 
The cost of these operations is variable but MasterFile by DM&A offers SMEs the possibility of accessing the same professional services as a multinational firm at an affordable amount.