United Arab Emirates
United Arab Emirates Transfer Pricing Services
Advisory, benchmarking studies, and Local File & Master File support under Federal Decree Law No. 47 of 2022.
ADMINISTERED BY
Federal Tax
Authority
Controlled transaction types
Management fees
Intercompany services
Financing arrangements
Royalty payments
Procurement structures
Cost sharing
Imports & exports
Simplified treatment — qualifying low value-adding intra-group services may apply a 5% mark-up on relevant costs, subject to eligibility conditions and documentation.
Businesses must assess related party relationships, ownership structures and connected person transactions — including 50% ownership thresholds, voting rights and significant influence — and demonstrate pricing consistent with market conditions.
Documentation businesses may need
Transfer Pricing Disclosure Forms
Local File
Master File
Benchmarking Studies
FAR (Functions, Assets & Risks) Analysis
Intercompany agreements
How we help
United Arab Emirates advisory scope
Benchmarking studies & reports →
Local File & Master File prep →
FAR analysis →
Related party & connected person review →
Management fee analysis →
TP health checks →
Audit readiness support →
WHO WE SUPPORT
Multinational groups
Family-owned businesses
Free zone entities
Mainland companies
Shared service centers
Disclaimer — General informational content only, not legal, tax or professional advice. UAE Corporate Tax and Transfer Pricing regulations may evolve; seek advice tailored to your circumstances before making decisions. [Your Site Name] accepts no responsibility for reliance placed solely on this page.