Transfer Pricing Advisory Services in UAE
Strengthen Your Business from Within
Effective businesses aren’t built on growth alone—they’re built on fair pricing, regulatory compliance, and defensible tax positions. MBB Auditing helps you achieve this through tailored Transfer Pricing services that align related-party transactions with the arm’s length principle, reduce tax risk, and support sustainable business growth.
What is Transfer Pricing?
Transfer Pricing refers to the pricing of goods, services, financial arrangements, and intangible assets exchanged between related entities within a multinational enterprise (MNE) group, whether across borders or within the same jurisdiction. These intercompany transactions are a standard part of modern business operations.
Given the increasing focus of tax authorities on related-party transactions, businesses must ensure such transactions comply with UAE Corporate Tax law and OECD Transfer Pricing Guidelines. Managing Transfer Pricing compliance across jurisdictions can be complex and time-consuming, making accurate pricing, documentation, and ongoing review essential.
What Our Transfer Pricing Services Cover
We deliver comprehensive Transfer Pricing services tailored to the needs of startups, SMEs, and growing businesses operating in the UAE. Our solutions are designed to ensure arm’s length compliance, strengthen tax transparency, and support informed decision-making under UAE Corporate Tax and Transfer Pricing regulations.
Transfer Pricing Documentation Management
Preparation and maintenance of robust Transfer Pricing documentation compliant with UAE and relevant overseas jurisdiction requirements.
Master File & Local File Preparation
Comprehensive assistance in compiling and maintaining the Master File and Local File, ensuring accuracy, consistency, and regulatory defensibility.
Transfer Pricing Compliance & Reporting Support
Support with the preparation and submission of Transfer Pricing disclosures and information as required under UAE regulations.
Transfer Pricing Review & Audit Support
Issuance of Transfer Pricing reports and support during statutory reviews or audits, where required for compliance purposes.
Benefits of Outsourcing Transfer Pricing Services to MBB Auditing
Outsourcing your Transfer Pricing requirements to MBB Auditing ensures compliance with UAE Corporate Tax regulations & Transfer Pricing Guidelines, while minimizing the risk of penalties and tax adjustments. Transfer Pricing in the UAE requires technical expertise, defensible analysis, and accurate documentation—areas where specialist support is critical.
MBB Auditing delivers cost-effective, reliable, and fully compliant Transfer Pricing services through experienced tax professionals who understand both local FTA requirements and international tax frameworks, allowing you to focus on your core business with confidence.
Regulatory Compliance Assurance
Ensures full compliance with UAE Corporate Tax law and Transfer Pricing Guidelines.
Specialist Transfer Pricing Expertise
Access experienced professionals with deep knowledge of domestic and cross-border transactions.
Cost-Effective Compliance Solution
Eliminates the need for in-house Transfer Pricing resources and ongoing training costs.
FTA-Ready Documentation
Preparation of robust Master File, Local File, and supporting documentation.
Focus on Core Business Operations
Allows management to focus on growth while experts handle technical tax matters.
Why Choose MBB Auditing for Transfer Pricing Services
Our team has in-depth knowledge of UAE Corporate Tax law and OECD Transfer Pricing Guidelines.
We help businesses manage both domestic and cross-border related-party transactions with confidence.
We review and structure intercompany transactions to ensure full alignment with the arm’s length principle.
From transaction analysis to policy design and implementation, we manage the complete Transfer Pricing lifecycle.
We prepare robust, well-supported documentation that can withstand FTA audits and reviews.
This protects your business from profit reallocation and potential double taxation.
Our Transfer Pricing solutions are commercially realistic and aligned with your operational model.
We ensure compliance without disrupting business efficiency or growth objectives.
Our Transfer Pricing Process
At MBB Auditing, we evaluate your business operations, intercompany transactions, and value creation model to ensure your Transfer Pricing policies align with the arm’s length principle, UAE Corporate Tax regulations, while supporting your commercial objectives within legal and economic boundaries.
Identification of Parties and Transactions
Selection of Transfer Pricing Methods
Reporting and Disclosure Thresholds
Maintenance of Documentation
Compliance and Authority Review
Penalties for Non-Compliance
Your Transfer Pricing Questions, Answered
Under UAE Corporate Tax law, Related Parties are individuals or entities connected through ownership, control, or kinship.
This includes:
- Family members up to the fourth degree of kinship
- Entities with direct or indirect ownership interests
- Entities under common control, such as parent companies, subsidiaries, and sister companies within the same group
Transactions between such parties are subject to UAE Transfer Pricing rules and must be conducted at arm’s length.
UAE Taxable Persons are required to maintain robust Transfer Pricing documentation to demonstrate that related-party transactions comply with the arm’s length principle.
Depending on the group size and applicable thresholds, documentation may include:
- A Master File outlining the global group structure and transfer pricing policies
- A Local File detailing entity-level transactions and pricing analysis
- A Country-by-Country Report (CbCR) for qualifying multinational enterprise (MNE) groups
Maintaining accurate and timely documentation significantly reduces the risk of tax audits, penalties, and transfer pricing adjustments by the Federal Tax Authority (FTA).
Failure to comply with UAE Transfer Pricing requirements can result in financial penalties, tax adjustments, and increased regulatory scrutiny.
The Federal Tax Authority may adjust taxable income to reflect arm’s length pricing, which can lead to additional tax liabilities and, in cross-border cases, potential double taxation. Ensuring proper transfer pricing policies and documentation is the most effective way to mitigate compliance risks and avoid penalties.
Transfer Pricing is critical because it determines how taxable profits are allocated across different entities and jurisdictions within a multinational group. Proper transfer pricing ensures that each entity reports profits that accurately reflect the economic value and functions it performs.
By applying arm’s length pricing, businesses can prevent artificial profit shifting to low- or no-tax jurisdictions, reduce exposure to Base Erosion and Profit Shifting (BEPS) risks, and maintain compliance with global and UAE tax regulations.
Businesses can ensure Transfer Pricing compliance by performing a comprehensive Transfer Pricing analysis, implementing arm’s length pricing policies, and maintaining accurate and contemporaneous documentation for all related-party transactions.
Regular reviews of intercompany pricing, alignment with business operations, and support from experienced Transfer Pricing advisors help businesses stay compliant with evolving UAE regulations, reduce audit exposure, and avoid costly tax adjustments.
Yes. Certain entities are exempt from maintaining formal Transfer Pricing documentation, including:
- Exempt Persons under UAE Corporate Tax law
- Entities that have elected for Small Business Relief
- Standalone entities with no Related Party or Connected Person transactions
However, even where documentation is not required, entities must still ensure that any Controlled Transactions comply with the Arm’s Length Principle and can be justified if reviewed by the Federal Tax Authority (FTA).
Transfer Pricing Compliance with Confidence
Robust Transfer Pricing policies and transparent intercompany pricing are essential to minimizing tax risk and ensuring regulatory compliance. MBB Auditing provides comprehensive Transfer Pricing services designed to help businesses with price related-party transactions at arm’s length while meeting UAE Corporate Tax.
Our Transfer Pricing specialists analyze your intercompany transactions, functional and risk profiles, and pricing methodologies to ensure accuracy, defensibility, and consistency across jurisdictions. We deliver practical, well-documented solutions that support informed decision-making while you focus on growing your business.
Partner with MBB Auditing to schedule a consultation and ensure your Transfer Pricing framework is managed with precision, compliance, and complete peace of mind.
