01
TP Documentation (Local File & Master File)
Accurate and timely documentation compliance
MAAS prepares comprehensive transfer pricing documentation, including Local File and Master File, according to domestic rules and OECD standards.
Tax Consulting
Transfer Pricing Advisory
Protecting affiliated transactions through the arm's length principle.
Service scope
Protecting affiliated transactions through the arm's length principle.
Transfer pricing advisory for documentation, policy, benchmarking, and risk mitigation in affiliated transactions.
In an era of global transparency, affiliated transactions are a major focus for tax authorities. MAAS helps ensure each transaction follows the Arm's Length Principle through a strong, defensible methodology.
02
TP Planning
Efficient and safe affiliated-transaction structuring
MAAS helps design transfer pricing policies aligned to the operating model through functional, asset, and risk analysis.
03
TP Risk Mitigation
Risk mitigation through sharp comparability analysis
MAAS supports benchmarking, exposure evaluation, and argument strategy to mitigate transfer pricing corrections.
Why TP Advisory is different
MAAS builds the legal and economic narrative behind each transfer pricing policy, so documentation is ready for close examination.
Service scope
Review the service structure and supporting evidence.
Start with the core scope, then prepare the context and documents that shape the issue.
This fits when
01
The group has material related-party transactions or an approaching TP documentation deadline.
02
Intercompany pricing policies need to be tested or aligned with actual conduct.
Prepare first
01
Group structure and functional profiles
02
Agreements and the related-party transaction list
03
Segmented financial data, pricing policies, and comparable analysis
Preparation first
Bring these before WhatsApp.
Transfer Pricing Advisory
Decision context
Available evidence
Deadline or authority pressure
Ready to hand off the brief?
Send the context once the issue and evidence are clear.
Review process
A short sequence before advice.
Full service scope
Review fit signals, evidence, deliverables, and risks.
How MAAS reviews this3
TP Documentation (Local File & Master File)
Accurate and timely documentation compliance
TP Planning
Efficient and safe affiliated-transaction structuring
TP Risk Mitigation
Risk mitigation through sharp comparability analysis
All fit signals2
The group has material related-party transactions or an approaching TP documentation deadline.
Intercompany pricing policies need to be tested or aligned with actual conduct.
Evidence to prepare3
Group structure and functional profiles
Agreements and the related-party transaction list
Segmented financial data, pricing policies, and comparable analysis
Deliverables3
TP Documentation (Local File & Master File)
TP Planning
TP Risk Mitigation
Risks MAAS checks2
TP documentation is late, incomplete, or inconsistent with actual transactions.
The selected method and comparables do not support arm’s-length pricing.
Consultant handoff
Discuss Transfer Pricing Advisory
Send the issue, deadline, and documents already available.