Sort the documentation artifact
Classify documentation artifacts into master file, local file, CbCR, or cross-file consistency review.
Sort each artifact by its primary documentation role. Master file Local file CbCR Consistency review Global supply-chain overview by business line Germany tested-party segmented P&L for related-party purchases Jurisdiction-by-jurisdiction profit, tax, employees, and tangible assets table Group intangibles ownership and licensing policy Search strategy and final comparable company set for Brazil Check why Singapore shows high profit but low headcount List of constituent entities and main business activity by jurisdiction Intercompany agreement for Mexico management services Compare master-file DEMPE story with local-file royalty analysis
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