Rabia Ahmed

• Analyzing the impact of the UAE Corporate Tax Law with respect to Transfer Pricing on the UAE entities which includes but not limited to -

-Identifying any key related party or connected persons transactions or other payments that may be affected by transfer pricing.

-Highlighting whether such related party or connected persons transactions should be subject to transfer pricing provisions and providing comments on the TP requirements.

-Reviewing the inter-company agreements and governing the transactions to ensure that the same are aligned to the policy, if available.

• Assisting the client in preparation of Transfer Pricing Policy including -

-Understanding in detail the covered transactions by way of discussion with the management of the Company or the Group.

-Undertaking interviews to determine the functions performed, assets deployed, and the risks assumed (FAR analysis).

-Performing benchmarking analysis searches on external databases.

-Preparation of Transfer Pricing Policy or Memorandum as per the requirement.