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- 2026-09-10UAE Corporate Tax Filing Deadline: What the September 30 Cutoff Means for Your BusinessUAE businesses with a December 2025 financial year-end face a September 30 corporate tax filing deadline, with fines reaching thousands of dirhams for non-compliance.
- 2026-09-05UAE's 15% Global Minimum Tax: What Free Zone Companies Must Do Before the Clock Runs OutThe UAE's QDMTT regime means free zone entities in large MNC groups may owe a 15% top-up tax, ending a long-held structural advantage.
- 2026-09-04Indian multinationals face November deadline to comply with UAE's 15% global minimum taxIndian-owned UAE entities must align with Pillar Two top-up tax rules by November 2026 or risk exposure to back-taxation in India.
- 2026-08-27UAE Pillar Two top-up tax regulation arrives: what multinationals must do before year-endThe UAE has issued its Pillar Two top-up tax regulation, adding new filing obligations for large multinationals operating in the country.
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.