Rules requiring related-party transactions to be priced at arm's length with documentation and CT disclosure obligations.
Transfer Pricing
Transfer Pricing UAE
Manage UAE transfer pricing compliance for related-party transactions — KPM Global Services prepares TP documentation, benchmark analyses, and FTA Corporate Tax disclosures for cross-border and domestic intercompany dealings.
- TP Documentation
- FTA CT Disclosure
- Benchmark Analysis
TP Compliance
Transfer Pricing UAE
1Identify
2Analyse
3Document
4Disclose
Arm's length principle
Related-party transaction compliance.
500+
UAE Clients Served
15+
Years UAE Experience
24/7
Advisor Support
8
Service Verticals
Overview
Transfer pricing in the UAE explained
Transfer pricing in the UAE requires related-party transactions to be conducted at arm's length — with Corporate Tax rules mandating documentation and disclosure for transactions between connected persons exceeding FTA thresholds.
UAE entities in multinational groups must maintain transfer pricing documentation including master file, local file, and Country-by-Country reporting where applicable — aligned with OECD transfer pricing guidelines adopted in UAE CT legislation.
KPM Global Services identifies related-party transactions, performs benchmark analyses, prepares TP documentation, and ensures Corporate Tax return disclosures meet FTA requirements — reducing audit risk and penalty exposure.
Who This Is For
Transfer pricing clients
- Multinational groups with UAE subsidiaries transacting with foreign parents
- UAE companies paying management fees or royalties to related entities
- Free zone entities with intercompany trading arrangements
- Distribution companies purchasing goods from connected manufacturers abroad
- Service entities providing shared services to group companies in UAE
- Businesses approaching FTA TP documentation thresholds for first time
How We Help
Transfer pricing services
Transaction mapping
Identify all related-party transactions subject to TP rules.
Benchmark analysis
Perform arm's length testing using comparable data and OECD methods.
TP documentation
Prepare local file and master file documentation per FTA requirements.
Policy design
Develop intercompany pricing policies for ongoing compliance.
CT disclosure
Complete related-party transaction disclosures in Corporate Tax return.
Audit defence
Support FTA TP audit queries with prepared documentation.
Process
Transfer pricing engagement process
- 1
Scoping
Map group structure and identify related-party transaction types.
- 2
Data collection
Gather intercompany agreements, invoices, and financial data.
- 3
Analysis
Apply OECD methods and benchmark arm's length ranges.
- 4
Documentation
Prepare TP local file and supporting benchmark report.
- 5
CT integration
Align TP disclosures with Corporate Tax return filing.
- 6
Annual update
Refresh documentation for subsequent tax periods.
Documents
Transfer pricing documentation inputs
- Group organisation chart and ownership structure
- Intercompany agreements — service, royalty, loan, and distribution
- Related-party transaction volumes and pricing for the period
- Financial statements of UAE entity and connected persons
- Functional analysis — functions, assets, and risks of each party
- Comparable company search parameters and industry classification
- Prior year TP documentation if available
- Corporate Tax return related-party disclosure schedules
Pricing
Transfer pricing service pricing
TP fees reflect transaction complexity, number of related parties, and documentation depth.
- Number and type of related-party transaction categories
- Cross-border versus domestic transaction complexity
- Benchmark study requirements and comparable data availability
- Master file and Country-by-Country reporting obligations
- Annual documentation update versus first-time full study
KPM Global Services scopes TP engagements after reviewing group structure and transaction volumes.
Timeline
Transfer pricing documentation timeline
2 weeks
Scoping
Transactions mapped and data requests issued.
3–4 weeks
Analysis
Benchmark study and arm's length testing completed.
2 weeks
Documentation
TP local file drafted and reviewed.
CT deadline
Disclosure
Integrated with Corporate Tax return filing.
Avoid Mistakes
Transfer pricing compliance mistakes
- Related-party transactions without written intercompany agreements
- Management fees charged without functional analysis supporting arm's length rate
- No TP documentation despite exceeding FTA disclosure thresholds
- Copying foreign group TP policy without UAE-specific analysis
- Inconsistent TP documentation and CT return related-party disclosures
- Ignoring domestic related-party transactions — UAE TP rules cover local connections
Why KPM
Why Choose KPM Global Services
UAE-focused advisory
Practical guidance on transfer pricing compliance in the UAE from a Dubai-based team that works with authorities, banks, and regulators daily.
Clear documentation
Structured checklists, realistic timelines, and transparent scope so you know what is included before you proceed.
Connected services
Link setup, visas, banking, accounting, VAT, Corporate Tax, PRO, and legal support through one coordinated advisory journey.
No generic templates
Advice is tailored to your activity, shareholders, jurisdiction, and operational plans — not a one-size-fits-all package.
Free Consultation
Request a Quote — Transfer Pricing UAE
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FAQ
Transfer Pricing UAE — Frequently Asked Questions
Practical answers about transfer pricing uae in the UAE.
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