Substance-Aligned Transfer Pricing for Cross-Border Transactions
Transfer Pricing in the UAE is now a critical compliance and strategic area, especially for businesses operating across borders. We help you develop defensible pricing policies, backed by documentation, that align with your operational structure and UAE tax rules.
Our Transfer Pricing Services:
- Transfer Pricing Compliance Registration Support: Assist with identifying disclosure obligations and integrating TP compliance into CT workflows.
- TP Policy Advisory & Structuring: Design and align intercompany pricing models with business substance and OECD principles.
- Local & Master File Documentation: Preparation of files to meet UAE TP documentation standards for relevant entities.
- Intercompany Agreement Review: Draft and validate agreements that reflect arm’s length terms and support the TP position.
- TP Risk Review & Planning: Identify exposures, opportunities for alignment, and forward-looking strategies to future-proof your structure.
Key Considerations
- UAE entities must apply the arm’s length principle to related party transactions.
- Transfer pricing disclosure is mandatory in the Corporate Tax return.
- Entities meeting threshold limits must prepare a Master File and Local File
- High penalty risk for failure to maintain or submit transfer pricing documentation.
