This head office services framework report is typically used to document the head office support services between a head office and its operating group companies. Within a multinational enterprise a head office often provides and coordinates a wide range of useful and beneficial support services for the benefit of its group companies in the fields of finance, legal, human resource, tax and alike.

The framework report supports to substantiates the arm’s length character of the head office service charges. In this context, it describes the relevant regulatory framework for services as stipulated in the OECD Guidelines. The framework report also addresses the distinction between shareholders’ costs (which cannot be on charged), so-called ‘direct charges’ for specific head office services and ‘indirect charges’ where such head office services cannot be specifically attributed to one or more group operating companies. Further, the framework report contains ample sample wording for the activities typically conducted by head office service departments (e.g. finance, tax, legal, HR, management), as well as the benefits these services confer. The framework report is set up in line with the latest OECD BEPS Action Plan 13 and contains the required content and technical language. The framework report also provides comprehensive guidance enabling you to tailor the framework report to the specific situation of your group and where to typically find specific information.