Transfer Pricing Consultant DAFZA

DAFZA's concentration of aviation services, air-cargo handling, and express logistics companies creates a transfer pricing profile that looks different from a typical trading or manufacturing free zone. Many DAFZA-based businesses operate as part of larger aviation or logistics groups — sharing warehousing, ground-handling infrastructure, IT systems, and regional management services across related entities in different jurisdictions. Every one of those intercompany arrangements needs to be priced, documented, and defensible under UAE transfer pricing rules.

ASC Global works as a dedicated transfer pricing consultant for DAFZA-based companies, with particular depth in intercompany service-fee structuring and cost-allocation arrangements common to aviation and logistics groups.

Why Transfer Pricing Looks Different for DAFZA Businesses

A DAFZA-based cargo handling or logistics entity is rarely a standalone operation — it typically sits inside a wider group structure, sharing costs and services with related entities that may handle freight forwarding, regional headquarters functions, or aviation support services elsewhere in the UAE or abroad. Common related-party arrangements include shared ground-handling and warehousing costs, regional management or IT service charges recharged from a head office, and cross-border freight or logistics fees between group entities moving cargo along the same supply chain.

Each of these needs to reflect the arm's-length principle — priced as if the parties were unrelated — and supported by proper documentation. Under Federal Decree-Law No. 47 of 2022 and Ministerial Decision No. 97 of 2023, entities with AED 200 million or more in revenue, or those belonging to a multinational group with AED 3.15 billion or more in consolidated revenue, must maintain Master File and Local File documentation. Related-party transactions exceeding AED 40 million also trigger mandatory Transfer Pricing Disclosure Form (TPDF) filing with the Corporate Tax return. Many DAFZA logistics and aviation-services entities cross these thresholds without realising it, simply because intercompany service recharges accumulate quickly in a shared-infrastructure business model.

Who Needs Transfer Pricing Support in DAFZA

• Air-cargo handling and ground-services companies with related-party cost-sharing arrangements
• Express courier and logistics entities operating as part of a wider group
• Aviation support and MRO-adjacent businesses recharging shared services across entities
• Freight forwarders with cross-border related-party freight pricing
• Any DAFZA entity approaching the AED 200 million revenue or AED 40 million related-party transaction thresholds

Our Transfer Pricing Services in DAFZA

• Intercompany Service-Fee Benchmarking — pricing shared ground-handling, warehousing, and management-fee arrangements at arm's length
• Master File & Local File Preparation — group-level and entity-level documentation aligned with OECD and UAE requirements
• TPDF Filing Support — preparing and filing the Transfer Pricing Disclosure Form alongside your Corporate Tax return
• Cost-Allocation Policy Design — structuring how shared infrastructure and regional service costs are recharged across group entities
• Cross-Border Freight Pricing Review — assessing related-party freight and logistics pricing for arm's-length compliance
• Transfer Pricing Risk Assessment — identifying exposure before it surfaces during an FTA review

Our Approach

We start by mapping your group's actual intercompany arrangements — which services are shared, which costs are recharged, and how freight or logistics pricing flows between related entities — because a generic transfer pricing template rarely fits an aviation or logistics cost-sharing model cleanly. From there, we benchmark your intercompany pricing against comparable arm's-length arrangements, prepare Master File and Local File documentation suited to your group structure, and manage TPDF filing where your related-party transactions cross the mandatory threshold. Where cost-allocation policies haven't kept pace with how the business has grown, we help redesign them so they hold up under scrutiny.

Why Choose ASC Global in DAFZA

We understand that transfer pricing for a DAFZA aviation or logistics business isn't the same exercise as it is for a trading company — the intercompany arrangements are built around shared infrastructure and service recharges rather than simple goods resale. Our team builds documentation and pricing policies that reflect that reality, rather than applying a one-size-fits-all transfer pricing template.

If you're unsure whether your DAFZA entity's intercompany arrangements meet current transfer pricing documentation requirements, our team can review your structure and outline exactly what's needed.

Call:-+971543907670

Whataspp:- +971543907670

Email:- info@ascglobal.ae