Tax & Compliance
Transfer Pricing
Related-party transactions now need arm's-length pricing and documentation to match. We benchmark, document and disclose so intercompany flows survive FTA scrutiny.
UAE corporate tax brings OECD-style transfer pricing: a disclosure form with the return, and master file and local file obligations above the thresholds. Payments to connected persons, owners paying themselves salaries or management fees, face their own arm's-length test.
We map your related-party transactions, run benchmarking studies, prepare the documentation file and set intercompany agreements and pricing policies that hold up, both for UAE-only groups and multinationals routing through Dubai.
What we handle
- Related-party transaction mapping
- Benchmarking studies and arm's-length analysis
- Master file and local file preparation
- TP disclosure form with the CT return
- Intercompany agreement drafting
- Connected-person payment reviews
Frequently asked questions
Who needs transfer pricing documentation in the UAE?
Any business with related-party transactions faces the arm's-length standard, and a disclosure form files with every corporate tax return. Master file and local file obligations apply above AED 200 million of revenue or for members of large multinational groups.
Do owner salaries count as related-party transactions?
Yes. Payments to connected persons, including owner and director remuneration, must reflect market value to be deductible. We benchmark them so the deduction survives FTA review.
JRE analysis
Advisory Journal- 2026-10-18UAE Multinationals Face October Deadline for Pillar Two Top-Up Tax ComplianceThe UAE has clarified its Pillar Two top-up tax rules as the filing deadline approaches, with significant implications for large multinationals.
- 2026-10-09UAE Multinationals Face Imminent Pillar Two Compliance DeadlineThe UAE has clarified its Pillar Two top-up tax rules as the first filing deadline approaches for large multinational groups.
- 2026-10-08UAE's Top-Up Tax Guide Arrives: What Multinationals Must Do Before the Registration DeadlineThe FTA has published its scope-and-registration guide for the 15% Multinational Top-Up Tax, with a compliance deadline imminent.
- 2026-10-04UAE Free Zone 0% Tax Qualification: What the Rules Actually RequireFree zone companies risk losing their 0% corporate tax rate if they fail to meet the Qualifying Free Zone Person criteria.
Related services
- Corporate TaxUAE corporate tax registration, planning and filing: 9% regime, small-business relief and qualifying free zone treatment.
- VAT ServicesVAT registration, quarterly returns, input-tax recovery and FTA audit support under the UAE's 5% regime.
- AML CompliancegoAML registration, KYC frameworks and suspicious-transaction reporting for DNFBPs, including real-estate businesses.