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
- ledgerskills: transfer pricing doc outlineClaude Code skill that drafts an OECD Local File outline: FAR analysis, method choice, information request.
- CaseMark skills: transfer pricingTwo agent skills: intercompany transactions (FAR, OECD methods, range) and transfer pricing documentation.
- everything-claude-finance: transfer pricingClaude Code skill on OECD transfer pricing methods, comparability steps, three-tier documentation and APAs.
- Legora transfer pricing caseEvaluation case for AI: draft a transfer pricing Master File from case documents, graded on 175 criteria.
The steps, at a high level
- 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.
- Draft from the group's own documents (agreements, accounts, the value chain) and never from the skill's examples.
- 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
- Transfer pricingCompany tax department › Transfer Pricing
- Tax technology & dataCompany tax department › Tax Technology, Data & Transformation