Financials pillar · v0.16.0
intercompany InterCompanyRelationship
Typed inter-company relationship record. Note: this is the *relationship* record (continuous over time). For the per-year transaction-summary record used in BDR 0072 TransferPricingDocs.controlled_transactions[], a separate `ControlledTransaction` type is referenced from there. Both coexist.
$id · https://corpospec.com/schemas/v0.16.0/intercompany.schema.json
Fields
| Field | Type | Required | Description |
|---|---|---|---|
| agreement | PathRef | yes | PathRef into `legal/contracts/<slug>` for the agreement. |
| effective_from | IsoDate | yes | Date the arrangement took effect. |
| from | PathRef | yes | The providing / lending / licensing entity. |
| id | PathRef | yes | PathRef identifier, conventionally `entity/intercompany/<from-slug>-to-<to-slug>-<kind>`. |
| kind | InterCoKind | yes | Kind of arrangement. |
| to | PathRef | yes | The receiving entity. |
| annual_value | MonetaryAmount? | — | Latest annual transaction value. |
| arms_length_method | TpMethod? | — | Arm's-length method per OECD TPG Ch. II. Required for TP-applicable kinds (services, IP licence, distribution). |
| benchmarking_study | PathRef? | — | PathRef into a benchmarking-study artifact establishing the arm's- length range. |
| description | string? | — | Free-form description / rationale. |
| documentation_tier | TpDocTier? | — | BEPS Action 13 documentation-tier flag. |
| effective_to | IsoDate? | — | Date the arrangement ended (null when active). |
Definitions
Shared types referenced within this schema.
InterCoKind
Kind of inter-company arrangement.
IsoCurrency
ISO 4217 currency code.
pattern: ^[A-Z]{3}$
IsoDate
ISO 8601 date (YYYY-MM-DD).
type: string
MonetaryAmount
A monetary value with currency.
type: object
PathRef
Path-based cross-reference relative to .corpospec/ root.
Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$
TpDocTier
BEPS Action 13 documentation tier this transaction is in scope for.
TpMethod
OECD Transfer Pricing Guidelines Chapter II arm's-length method.
Reference in your YAML
# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/intercompany.schema.json