CA Bhavana Lalwani

Bhavana is a Manager within SBC’s UAE Transfer Pricing practice, with experience across UAE and wider GCC and EMEA Transfer Pricing engagements.

She specialises in related-party transaction analysis, FAR analysis, economic characterisation, economic benchmarking and Transfer Pricing documentation under the UAE Corporate Tax framework and OECD Transfer Pricing principles.

Her experience involves analysing the functions performed, assets employed and risks assumed by entities participating in controlled transactions, and translating these findings into appropriate Transfer Pricing methodologies and arm’s-length outcomes.

Bhavana brings together financial analysis, functional understanding and technical documentation skills to develop clear and defensible Transfer Pricing positions. She is actively involved in the preparation and review of benchmarking reports, Transfer Pricing policies, Local Files and transaction-specific analyses, while also supporting the management and execution of complex Transfer Pricing engagements delivered through SBC’s technology-enabled documentation and review processes.

Her ability to maintain consistency between the commercial facts, economic analysis and written documentation makes her an important part of SBC’s technical delivery team.