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Transfer Pricing Advisory
Arm's length pricing for inter-company transactions, aligned to UAE regulations and OECD standards.
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Transfer pricing regulations apply to multinational businesses to ensure fair pricing of intercompany transactions. Companies must maintain transfer pricing documentation to comply with UAE tax laws.
We build the arm's length position for related-party transactions, align it to UAE regulations and OECD standards, and prepare the master file, local file and disclosure forms where the thresholds require them.
What we cover
- Ensure compliance with UAE transfer pricing regulations and OECD standards.
- Develop arm's length pricing for inter-company transactions.
- Prepare master file, local file, and disclosures forms as required.
General information only — not tax advice. Correct as at August 2026.
Examples
A group with mainland and free zone entities documenting management fees at arm's length rates.
A family business pricing shareholder services and related-party loans defensibly.
A company preparing Master File and Local File documentation ahead of an FTA review.
Common questions
Businesses transacting with related parties or connected persons must meet the Arm's Length Principle, and documentation thresholds determine whether a Master File and Local File are required.
The Arm's Length Principle applies broadly, including to free zone entities seeking the 0% rate. The depth of documentation scales with the size and risk of the transactions.
The FTA can adjust taxable income to reflect arm's length pricing, which can change the tax payable. Defensible documentation is the primary protection.
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