Tasama Management Consultancy

Transfer Pricing

Transfer Pricing Services in UAE

Clear pricing. Supporting records. Fewer questions at filing time.

When one group company charges another for services, goods or financing, the price needs a clear basis. Tasama helps businesses manage transfer pricing in the UAE through transaction mapping, documentation, benchmarking coordination and practical pricing policies.

For businesses reviewing transfer pricing in Dubai and across the UAE, we help identify the requirements that apply and organize the records behind each pricing decision.

Discuss Your Transfer Pricing Requirements →All services

Key takeaways

Transfer Pricing Key Points

  • 01Review transactions within and outside the UAETransfer pricing rules cover relevant dealings with related parties and connected persons. Domestic transactions can fall within the rules, alongside cross-border dealings.
  • 02Give your pricing a clear basisThe arm’s length principle looks at whether related-party terms are consistent with comparable dealings between independent businesses. Keep records explaining how your pricing was determined.
  • 03Check whether formal files are requiredMaster file and local file requirements depend on business and multinational group revenue thresholds. Businesses below those thresholds still need appropriate evidence supporting their pricing.
  • 04Assess disclosure requirements separatelyCorporate Tax return disclosures have their own requirements and thresholds. Check the applicable related-party and connected-person schedules before preparing your return.

What we deliver

Our Transfer Pricing Services

01

Related Party Transaction Mapping

Before reviewing prices, you need a clear view of who is involved and what has been charged. We identify relevant related parties and connected persons, then map intercompany transactions so your finance team can see what needs review.

02

Master File and Local File

Where formal files are required, we prepare documentation covering your group, the UAE entity and relevant transactions. We bring together the business context, pricing method and supporting information so the documentation reflects how your business operates.

03

Benchmarking Coordination

Is the intercompany price supported by comparable market evidence? We coordinate comparable searches and economic analysis to help assess the pricing position and support the method used for the transactions under review.

04

Transfer Pricing Policy Design

A policy should help your finance team make consistent decisions. We develop practical approaches for intercompany goods, services, intellectual property and financing, with a clear basis for applying prices and maintaining supporting records.

05

Disclosure Form Readiness

We help organize transaction values and supporting schedules for applicable related-party and connected-person disclosures in your Corporate Tax return. The aim is to identify missing information early and keep the disclosures consistent with your records.

Questions

Transfer Pricing in the UAE: Your Questions Answered

What does transfer pricing mean for my business?
It concerns the prices and terms used in dealings between related parties. If one group company charges another for management support, goods or financing, those terms need a reasonable basis supported by records. The review starts with understanding the transaction and how the price was set.
Do the rules apply when both businesses are in the UAE?
Yes. Relevant transactions between UAE entities can fall within the rules, including dealings involving mainland and free zone businesses. A transaction does not fall outside the framework simply because both parties are based in the same country.
Does every business need a master file and local file?
No. Both files are required when a taxable person has revenue of AED 200 million or more in the relevant tax period, or is part of a multinational group with consolidated revenue of AED 3.15 billion or more in that period. Being below these thresholds does not remove the need to support applicable related-party pricing.
Is a separate benchmarking study needed for every transaction?
Not automatically. The appropriate analysis depends on the transaction, the pricing method and the evidence available. Benchmarking can help assess a price or margin against comparable independent dealings. The scope should follow the transactions being reviewed.
What should we prepare before speaking with Tasama?
Start with your group structure, related-party transaction details, intercompany agreements and financial records. Include any existing pricing policy, benchmarking work or previous documentation. These give us a useful starting point for identifying the scope and any gaps.

Let’s talk

Need Help Reviewing Your Related Party Transactions?

Not sure which records or documentation your business needs? Tell us about your group structure and intercompany dealings. We will help define the scope and the next steps for your transfer pricing review.

Discuss Your Transfer Pricing Requirements →WhatsApp Tasama