Transfer Pricing by ASCA Audit and Advisory
With the UAE Corporate Tax law, transfer pricing has moved from theory to enforced reality. Transactions with related parties and connected persons must be conducted at arm's length, disclosed in the CT return, and — above certain thresholds — supported by Master File and Local File documentation.
ASCA Audit and Advisory helps groups design, document and defend their transfer pricing positions. From intercompany pricing policies and benchmarking studies to disclosure forms and FTA audit defense, our approach follows the OECD Transfer Pricing Guidelines as incorporated into UAE law — pragmatic, proportionate and defensible.
Our Transfer Pricing Services
TP Policy & Structure Design
We design intercompany pricing models — for management fees, financing, goods, royalties and shared services — that reflect genuine value creation and withstand scrutiny.
Benchmarking Studies
Comparable-company analyses using recognised databases to establish arm's-length ranges for your transactions, the evidential backbone of any TP position.
Master File & Local File Documentation
Preparation of OECD-format documentation meeting UAE thresholds and content requirements, ready to produce within the FTA's 30-day request window.
TP Disclosure Form
Accurate completion of the related-party and connected-person disclosures accompanying your corporate tax return.
TP Defense & Audit Support
Representation and technical argumentation when the FTA questions your pricing, including preparation of position papers and negotiation support.
Due Diligence
Transfer pricing risk reviews in M&A and restructuring contexts, quantifying exposures before they become your problem.
Why Choose ASCA
- OECD-methodology benchmarking
- Documentation ready before the FTA asks
- Integrated with corporate tax filing
- Group restructuring expertise
How We Work
Transaction Mapping
All related-party flows are identified and characterised.
Method Selection & Benchmarking
The right TP method is applied and arm's-length ranges established.
Documentation
Disclosure forms, Local File and Master File are prepared to UAE standards.
Defense Readiness
Positions are stress-tested and support files maintained.