We assess whether transactions with related parties and connected persons meet the arm's length principle required under UAE Corporate Tax Law.
We review transactions between related entities and connected persons to identify and manage transfer pricing risk.
We benchmark your related-party pricing against comparable market transactions to support your documentation.
We prepare Local File and Master File documentation to support your related-party transactions and meet FTA requirements.
We prepare and support the filing of your Transfer Pricing disclosure form alongside your Corporate Tax return.
We help you stay compliant as your related-party transactions and group structure evolve.
We help you get Transfer Pricing right from the start, from documentation to disclosure. So, your related-party transactions stay compliant with UAE Corporate Tax Law.
Transfer Pricing refers to the rules governing transactions between related parties or connected persons, requiring them to be priced as if conducted between independent parties, known as the arm’s length principle.
If your business has transactions with related parties or connected persons, within the UAE or across borders. Transfer Pricing rules under UAE Corporate Tax Law likely apply.
A Local File documents your specific related-party transactions, while a Master File provides an overview of your group’s global operations and transfer pricing policies. Requirements depend on your revenue and group structure.
Businesses with related-party or connected-person transactions above certain thresholds are required to file a disclosure form alongside their Corporate Tax return. We help determine if this applies to you.
This generally includes entities under common ownership or control, as well as individuals such as owners, directors, and their relatives, depending on the nature and level of influence.
Inadequate documentation can lead to penalties and increased scrutiny from the FTA. Proper documentation protects your business and supports your reported tax position.
Documentation should be reviewed and updated annually, or whenever your related-party transactions or group structure change materially.
Book a consultation. We’ll review your related-party transactions and group structure to determine your Transfer Pricing obligations and documentation needs.
