- August 13, 2026
- 8:37 am
— VIDEO GUIDE
UAE Transfer Pricing Explained: Related Parties, Connected Persons & the Arm's-Length Principle
UAE transfer pricing rules can apply to transactions between Related Parties and Connected Persons, including both domestic and cross-border arrangements.
In this video, we explain the fundamental concepts businesses should understand before reviewing their transfer pricing obligations.
What You Will Learn
What transfer pricing means
Who may qualify as a Related Party
Who may be a Connected Person
How ownership and control affect the analysis
What the arm’s-length principle means
Common types of Controlled Transactions
Why transfer pricing can apply even where formal documentation thresholds are not met
Key Takeaway
Transfer pricing is not limited to multinational groups. The starting point is to identify relevant relationships and determine whether transactions are commercially supportable on an arm’s-length basis.
[ Embed YouTube Video Here ]
Video Transcript
Insert the complete approved Video 1 script here as normal HTML text.
Frequently Asked Questions
No. Relevant domestic transactions can also fall within the UAE transfer pricing framework.
No. Formal documentation thresholds are separate from the underlying requirement to consider whether relevant transactions are arm’s length.
Examples include goods, services, financing, royalties, cost recharges and certain payments or benefits involving Connected Persons.
About thetransferpricing.com
thetransferpricing.com is a specialised transfer pricing brand of Prime Partners Global LLC-FZ, providing transfer pricing advisory, benchmarking, documentation and related economic analysis support.
Disclaimer
Content on this page and in the accompanying video is provided for general informational and educational purposes only and does not constitute tax, legal, accounting or transfer pricing advice. The appropriate treatment of any transaction depends on the applicable legislation and the specific facts and circumstances.