Why Conduct a Transfer Pricing Impact Assessment?

A Transfer Pricing Impact Assessment provides a strategic overview of your group’s tax exposure, identifies pricing risks, and ensures alignment with FTA regulations before audits or reporting deadlines. It forms a cornerstone of responsible transfer pricing management for all UAE-based groups.

Key Features and Benefits include:

• Compliance Assurance: We assess whether your intercompany transactions — including sales, services, loans, or management charges — comply with the Arm’s Length Principle (ALP) and OECD Transfer Pricing Guidelines. Our methodology ensures your pricing is in line with transfer pricing UAE regulations and FTA expectations.
• Financial Transparency and Control: We help segregate revenues, costs, and profits between related and third-party transactions for better visibility and defensibility. This transparency supports accurate reporting and strengthens the economic substance of your operations.
• Strategic Decision Support : Our team provides actionable recommendations on the most suitable transfer pricing methods (such as Transactional Net Margin Method (TNMM) or Comparable Uncontrolled Price (CUP)) and guides you through disclosure obligations, threshold evaluations, and internal process enhancements.
• Tax Optimization and Efficiency : By ensuring your intercompany pricing structure is both fair and compliant, we help minimize tax risks, preserve legitimate deductions, and improve after-tax profitability across your group entities.
• Global Alignment with OECD Guidelines : We align your pricing structure with the OECD Transfer Pricing Guidelines, ensuring consistency across jurisdictions and safeguarding against double taxation or cross-border compliance conflicts.

Your Trusted Partner in Transfer Pricing Advisory

At Young Global, we specialize in conducting Transfer Pricing Impact Assessments tailored to UAE Corporate Tax regulations.

Our dedicated Transfer Pricing specialists combine in-depth FTA regulatory insight with global best practices from the OECD Transfer Pricing Guidelines, ensuring your related-party and connected-person transactions are priced fairly and defensibly.

Our Scope of Support Includes:

• Comprehensive Transaction Analysis: We identify and validate your related-party and connected-person transactions under the UAE Transfer Pricing framework, mapping the flow of goods, services, and financial arrangements within the group.
• Functional and Risk Profiling: Through fact-finding sessions and operational mapping, we assess your entity’s functions, assets, and risks to determine the most appropriate arm’s length pricing structure.
• Benchmark-Driven Compliance Evaluation: Our consultants perform high-level transfer pricing economic analysis and benchmarking to evaluate whether your pricing policies reflect market-driven margins and comply with UAE CT Law Article 34.
• Strategic Risk Assessment and Advisory: We identify potential risk areas, evaluate your current intercompany pricing models, and provide actionable recommendations to enhance compliance and minimize FTA audit exposure.
• Implementation Roadmap: Our deliverable includes a detailed TP Feasibility and Risk Assessment Report, outlining findings, key insights, and a roadmap for achieving full readiness under UAE transfer pricing rules.
• Management Workshops and Review Sessions: We conduct interactive sessions with your finance and tax teams to align management understanding with UAE TP requirements and global pricing principles.

At Young Global, our approach goes beyond basic compliance — we help you build sustainable, tax-efficient, and audit-ready pricing frameworks that align with both UAE Federal Tax Authority expectations and international best practices.