1. Transfer Pricing
ASAC

2. When it comes to strategic decision-making,
planning and risk management, transfer pricing is
a critical issue for multinational companies and
corporate tax executives alike, and is likely to
remain a significant administrative burden facing
businesses operating across international borders.
Optimizing transfer pricing policies, you can
capitalize on opportunities to maximize value
and avoid the high stakes consequences of
mismanaged cross-border transactions.
ASAC offers a comprehensive range of transfer
pricing services. We have the ability to deliver a
global service, effectively linking with other tax
disciplines and deep commercial knowledge in
many industries. We can assist your organization
navigate a new era of transfer pricing.
Transfer
Pricing the
ASAC
perspective

3. Introduction to Transfer Pricing
 Transfer Pricing is a common phenomenon in todays business scenario and
businesses cannot be tax efficient without appropriate transfer pricing policies.
 Transfer pricing is the pricing of goods, services and intangibles between related
parties. The arm's length principle should be adopted for transfer pricing
between related parties. Taxpayers should prepare and keep contemporaneous
transfer pricing documentation to show that their related party transactions are
conducted at arm’s length.
 Related parties are parties who control one another, or who are under the
common control of another party, whether directly or indirectly. They include
branches and head offices.

4. What you get from ASAC?
 Framing of comprehensive transfer pricing architecture
 Tax effective supply chain management.
 Cash repatriation planning
 Intangible property planning
 Cost sharing
 Global and local country documentation
 Compliance assistance (including audit/enquiry defense)
 Advance Pricing Agreements
 Ongoing implementation, management and monitoring of transfer pricing
arrangements
 Appeal assistance
While we have the scope and scale to offer similar services to our larger competitors, we believe we have
a number of clear differentiating factors that will make ASAC your firm of choice for transfer
pricing services.

5. Stages of Implementation
•Mapping of business
processes
•Understanding the
applicability of transfer
pricing provisions.
• Preparing the Functional
Assets & Risks Analysis an
analysis of the functions
performed, assets employed
and risks assumed by each
entity.
• Preparation of an
appropriate Industry
Overview
• Selection of the appropriate
transfer pricing method
• Benchmarking Analysis
Comparable companies shall
be identified and an
economic and financial
analysis shall also be
conducted.
• Discussing with the
management for
improvements & giving
suggestions
• Issuance of TP Report
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2
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6. ASAC focuses on Value
In the current economic climate, ASAC focuses on delivering value that contributes to
the bottom line.
Our Seven Routes to an Earnings Benefit:
 Pricing Efficiency
 Reduction in Penalties
 Improved Internal Controls
 Optimized Accounting Provisions
 Highly Efficient appeal Resolution
 Minimize Compliance Costs
 Supply Chain Planning and Restructuring

7. Our Products :
Transfer
Pricing
Domestic
Transfer
Pricing
International
Transfer
Pricing
Group
Transfer
Pricing
LitigationASAC Report
Withholding
Tax
Compliance
Tax Efficient
Transaction
Structuring

8. THE END