Transfer Pricing
Under UAE Corporate Tax, transactions with related parties and connected persons must follow the arm's length principle, meaning priced as they would be between independent businesses. Depending on size, businesses may need to file a disclosure form and keep formal documentation.
We identify your related-party transactions, assess whether pricing is appropriate, and prepare the disclosures and documentation that apply to you.
What's included
Who it's for
- Groups with several UAE or international entities
- Owners who transact with their own companies
- Businesses paying management fees or royalties to related parties
- Companies with intercompany loans
How it works
Map
We list related parties and the transactions between them.
Assess
We review pricing against arm's length standards.
Document
We prepare policies, disclosures and documentation.
Maintain
We update the position each year with your return.
Frequently asked questions
Formal master and local files are required only above certain thresholds, but related-party transactions must still be at arm's length and may need to be disclosed. We confirm what applies to you.
Payments to owners and their relatives can count as transactions with connected persons, and specific rules apply. We review these as part of the engagement.