- August 13, 2026
- 10:43 am
— VIDEO GUIDE
Connected Person Remuneration in the UAE: How Do You Support a Director or Shareholder’s Salary?
A high salary is not automatically non-arm’s length.
The relevant question is whether the remuneration is commercially supportable considering the person’s actual role, responsibilities, authority, experience and comparable market remuneration.
What You Will Learn
Connected Person classification
Related Party versus Connected Person
Director and officer considerations
Market Value of services
Actual roles and responsibilities
Time commitment
Company size and complexity
Salary and remuneration benchmarking
Total compensation
Supporting documentation
Key Takeaway
The amount alone does not determine whether remuneration is arm’s length. The business should demonstrate what the individual actually does and what an independent business would reasonably pay for a comparable role.
[ Embed YouTube Video Here ]
Video Transcript
Insert the complete approved Video 6 script.
Frequently Asked Questions
There is no universal maximum salary that applies to every business. The analysis depends on the facts and relevant market evidence.
They may provide useful information, but comparability of the underlying roles, responsibilities and business circumstances should also be considered.
The person’s actual legal position, authority and responsibilities should be considered rather than relying solely on the title.
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.