On behalf of international investors, ASBF implements the requisite system of documentation drawn up in compliance with the OECD guidelines condensed in the “OECD transfer pricing guidelines for multinational enterprises and tax administration” and subsequent additions.
The ASBF professionals can prepare a set of documents based on the CbC Report (country by country report). The aim of this document is to provide the tax authorities with an easy-to-read overview of the corporate group in the various countries in which it is established, thus facilitating proper risk assessment and efficiently directing audit activities.
The master file, the second part of the report drawn up by ASBF, represents the overall picture of the group’s activities and the policies applied in the area of intangible assets and funding. 
ASBF also supports international investors in preparing the third part of the study – called the local files – compiling an accurate and timely report on significant transactions according to the parameters defined by the state to which the company belongs.
ASBF accompegnerà l’investitore internazionale anche nella redazione della terza parte dello studio – cd Local file – redigendo un’informativa precisa e puntuale delle transazioni rilevanti secondo i parametri che lo stato di appartenenza definirà.