Outil de Prix de Transfert
Cet outil est préconfiguré pour les engagements d'audit au Luxembourg. Les références normatives utilisent les ISA adoptées par la CSSF. Les exemples pratiques reflètent les structures juridiques luxembourgeoises, les conventions comptables locales et l'environnement réglementaire des fonds d'investissement.
OECD TPG · LIVE
Arm's length range, documented.
Not just benchmarked.
inputs.conf
comparable_set.json
methodology.conf
01// engagement— OECD TPG ¶1.33-1.38
02entity_name=
03jurisdiction=
04fiscal_years=
05currency=
06transaction_type=
07tested_party_role=
08// method— OECD TPG Ch. II
09tp_method=
10profit_level_indicator=
formula: Operating Profit / Revenue
11// financials— tested party P&L
12revenue=€
13cogs=€
14opex=€
15operating_profit=€
16// comparable_set— OECD ¶3.35-3.54 · min 3, 6+ recommended
17iqr_standard=
Company nameOperating Margin%Year
01
02
03
04
05
06
18// functional_analysis— OECD ¶1.51-1.106 (FAR)
Functional analysis coverage (tick each confirmed):
30
31
32
33
34
35
37far.rationale=
Functional analysis · FAR + DEMPE (OECD ¶1.51-1.106)
19// method_selection_rationale— OECD Ch.II · most appropriate method
Method-selection criteria addressed:
40
41
42
43
44
45
47method.rationale=
Method selection · OECD Ch.II most-appropriate-method
20// comparable_search_strategy— OECD Ch.III · database + screens
Search strategy documentation (OECD ¶3.31-3.54):
50
51
52
53
54
55
57search.rationale=
Comparable search · OECD Ch.III (database + screens + rejection log)
21// comparability_adjustments— OECD ¶3.50-3.54
60adjustments.narrative=
Comparability adjustments · OECD ¶3.50-3.54
22// trend_analysis— OECD ¶3.75-3.79 · multi-year data
63prior_year_pli=%
64prior_financial_year=
Trend analysis · multi-year data (OECD ¶3.75-3.79)
23// documentation_tier— OECD Ch.V · BEPS Action 13
Three-tier documentation (BEPS Action 13):
65
66
67
68
69
70documentation.rationale=
Documentation tier · Master file + Local file + CbCR (BEPS Action 13)
24// risk_warnings— rule engine · ISA 550 / OECD
Only 0 comparables in the final set — OECD ¶3.56 recommends a broader sample (typically 6+) to reduce selection bias.
OECD ¶3.56
No functional-analysis items confirmed — OECD ¶1.51 requires FAR analysis to establish comparability.
OECD ¶1.51
Risk warnings · 7-rule engine (ISA 550 / OECD)
25// disclosure_and_conclusion— IAS 24.18 · IFRS 12
Tick disclosure items addressed in FS notes:
80IAS 24.13-14
81IAS 24.18(a)
82IAS 24.18(b)
83IAS 24.18(c)-(d)
84IAS 24.23
85IAS 24.17
86IAS 24.13
87IAS 1.122
93prepared_by=
94reviewed_by=
99conclusion.narrative=
Disclosure + conclusion · IAS 24.18 + IFRS 12
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