Step 4 of 4 · Learn to buildHow-to guide

LearnDo it with open toolsDraft a Master File and test the draft

Draft a Master File and test the draft

A group needs a first draft of its transfer pricing Master File and a way to judge whether an AI tool drafted it well.

A route to listed tools, not a lesson, and not tax advice: a person decides.

Open it

The steps, at a high level

  1. Give an agent a skill that knows the OECD structure: the ledgerskills outline drafts a Local File skeleton with the FAR analysis, method choice and an information request; the CaseMark and everything-claude-finance skills cover intercompany transactions and the three-tier documentation.
  2. Draft from the group's own documents (agreements, accounts, the value chain) and never from the skill's examples.
  3. Test the tool before trusting it: the Legora case supplies a prompt, case documents and a rubric of 175 graded criteria for a Master File; run your tool on it and grade the output.

Check before you rely on it

  • Skills are text an agent follows, not code with tests; country thresholds inside them are statements for a specialist to confirm.
  • The Legora case mixes genuine filings with fictional documents; it tests drafting, not the group's facts.
  • A Master File is a legal document: a person signs it, and the draft is where the review starts.

Where these tools sit on the map

Back to step 1The mapWhere tax work happens and by whom: a tax department and a tax authority, team by team, with what is open for each activity.