— LEGAL & COMPLIANCE
Terms of Use
The terms governing your access to and use of thetransferpricing.com.
About These Terms
These Terms of Use govern your access to and use of thetransferpricing.com (the “Website”), operated by Prime Partners Global LLC-FZ (“PPG”, “we”, “us” or “our”), a company established in the United Arab Emirates.
thetransferpricing.com is a specialised transfer pricing brand of Prime Partners Global LLC-FZ and is not a separate legal entity. By accessing or using this Website, you acknowledge that you have read, understood and agree to be bound by these Terms. If you do not agree, you should discontinue use of the Website.
Purpose of the Website
thetransferpricing.com is a specialised platform providing information, insights and professional-services information relating primarily to:
- Transfer pricing
- Related Party transactions
- Connected Persons
- Arm’s-length pricing
- Benchmarking and economic analysis
- Transfer pricing policies
- Local File and Master File documentation
- Intercompany financing
- Intra-group services
- Management fees and cost allocations
- Intercompany agreements
- Cross-border transactions
- Transfer pricing controversy and dispute matters
- Corporate tax matters connected with transfer pricing
- Related international tax developments
The Website also provides facilities through which visitors may contact us, request a consultation or enquire about professional services.
General Information Only
Unless expressly stated otherwise in a formal professional engagement, information available on this Website is provided for general information and educational purposes only. Website content does not constitute tax, legal, accounting or investment advice; a professional opinion, transfer pricing report, arm’s-length determination, tax return or statutory filing; an assurance or certification; or advice tailored to any particular person or business.
Transfer pricing outcomes depend on the specific facts, functions, assets, risks, contractual arrangements, financial information, jurisdictions and applicable legislation relevant to each transaction. You should obtain appropriate professional advice before taking or refraining from taking any action based on information available on this Website.
No Professional Adviser-Client Relationship
Accessing this Website, reading any publication, downloading any resource, subscribing to updates, submitting a contact form or requesting a consultation does not create a professional adviser-client relationship between you and Prime Partners Global LLC-FZ.
A professional relationship will arise only when: we have completed any required client and engagement acceptance procedures; the scope and commercial terms have been agreed; and an appropriate proposal, engagement letter or other written agreement has been accepted.
Until that occurs, you should not rely upon any communication as a formal professional opinion or engagement-specific advice unless expressly stated otherwise by us in writing.
Consultation Requests
The Website may allow you to request a consultation with our transfer pricing team. Submission of a consultation request does not guarantee that we will accept the engagement, establish an adviser-client relationship, confirm availability, create an obligation on us to provide advice, or mean the consultation will be provided without charge.
Consultations may be subject to professional fees depending on the nature, complexity and duration of the consultation. Where applicable, the relevant fee or commercial terms will be communicated before the consultation or professional engagement is confirmed. We reserve the right to decline an enquiry or engagement, including because of conflicts of interest, professional considerations, regulatory requirements, availability or matters falling outside our service capabilities.
Confidential Information Submitted Before Engagement
You should avoid sending highly confidential, commercially sensitive or privileged information through a general website enquiry before a professional engagement has been established. In particular, you should not ordinarily submit through an initial enquiry form:
- Passwords
- Banking credentials
- Complete financial records
- Passport or identity-document copies
- Confidential agreements
- Privileged legal communications
- Commercially sensitive transaction documentation
- Other information requiring enhanced security
Once an engagement is accepted, we may provide appropriate instructions for securely sharing documents and information. Submission of information before establishment of a professional relationship does not, by itself, create professional privilege or other protections that may arise under a formal engagement or applicable law.
Professional Services
Any professional services provided by Prime Partners Global LLC-FZ will be governed by the applicable proposal, engagement letter, statement or scope of work, professional terms and conditions, fee arrangements and other engagement-specific documentation.
If there is any inconsistency between these Website Terms of Use and the terms of a formal professional engagement, the terms of the professional engagement will govern the relevant professional services.
International and Cross-Border Services
thetransferpricing.com discusses transfer pricing matters involving the UAE, Saudi Arabia and other international markets. References to any jurisdiction should not be interpreted as a representation that Prime Partners Global LLC-FZ maintains an office there, is licensed as a tax agent, lawyer, accountant or other regulated professional there, is authorised to represent taxpayers before local authorities, provides every form of local tax compliance service, or has any regulatory authorisation beyond that actually held by PPG.
Our international work may include transfer pricing advisory, benchmarking, economic analysis, documentation and cross-border transaction support provided from the UAE. Where a matter requires local representation, statutory filing, legal advice, regulated tax-agent services or another locally restricted professional activity, involvement of an appropriately qualified local adviser may be necessary.
OECD and International Materials
The Website may discuss or refer to OECD Transfer Pricing Guidelines and other OECD publications, United Nations materials, UAE legislation and Federal Tax Authority guidance, foreign tax legislation and guidance, court or tribunal decisions, governmental publications and other publicly available professional resources, provided for informational purposes.
Unless expressly stated otherwise, PPG is not affiliated with or endorsed by the OECD, any foreign tax authority or any governmental organisation referenced on the Website. All third-party trademarks, publications and intellectual property remain the property of their respective owners.
Accuracy and Currency of Information
We seek to provide accurate and useful information. However, tax and transfer pricing rules, administrative practices, guidance, court decisions and regulatory interpretations may change. Website content may not always reflect the most recent legal or regulatory development, may become outdated after publication, may be simplified for general readership, and different jurisdictions or tax authorities may adopt different approaches or interpretations.
Publication of information on this Website does not create an obligation on us to update every previous article, page or resource following subsequent developments. Where a matter is important to a particular transaction or decision, current professional advice should be obtained.
No Guarantee of Tax Authority Acceptance
Transfer pricing inherently involves professional judgement and, in many cases, economic analysis. Nothing on this Website should be interpreted as a guarantee that a particular methodology, benchmark, comparable or arm’s-length range will be accepted; that a transaction will receive a particular tax treatment or deduction; that a Qualifying Free Zone Person position will be accepted; that an authority will agree with a taxpayer’s interpretation; or that an audit, penalty, adjustment or dispute will not arise.
Tax authorities, courts and other competent bodies may adopt different interpretations, methods, comparables or conclusions.
Transfer Pricing Tools, Calculators and Resources
The Website may from time to time contain calculators, checklists, questionnaires, templates, benchmarking explanations, documentation tools, guides, downloadable materials or other interactive resources. Unless expressly stated otherwise, these are provided for general informational purposes and should not be treated as a substitute for professional analysis.
Any output generated by an automated tool depends on the information entered and the assumptions incorporated into the tool. Such output does not constitute a professional opinion or guarantee of tax treatment.
Intellectual Property
Unless otherwise stated, the content of the Website — including written content, articles, graphics, illustrations, branding, website design, templates, reports, downloadable resources, original diagrams, databases, methodologies and other original materials — is owned by, licensed to or otherwise lawfully used by Prime Partners Global LLC-FZ. UAE copyright legislation provides rights over reproduction, electronic storage, publication, modification and making protected works available through digital networks.
You may view and use Website content for your own legitimate personal or internal business purposes. You may not, without prior written permission:
- Reproduce substantial Website content
- Republish our articles as your own
- Commercially distribute our materials
- Modify and redistribute our proprietary resources
- Remove copyright or ownership notices
- Incorporate our content into a commercial database
- Systematically scrape or extract Website content
- Use our content to create competing commercial products or services
Reasonable quotation or sharing of links to our public Website content is permitted where proper attribution is provided and applicable intellectual-property laws are respected.
thetransferpricing.com Brand
The names thetransferpricing.com, Prime Partners Global and PPG, and associated logos, graphics and branding, may constitute intellectual property belonging to Prime Partners Global LLC-FZ or its respective rights holders. Nothing in these Terms grants a licence to use our branding except with prior written permission.
Acceptable Use
You agree not to use the Website unlawfully, fraudulently, to impersonate another person, to introduce malware or malicious code, to attempt unauthorised access to the Website or related systems, to interfere with website security or availability, to harvest Personal Data unlawfully, to send spam, to perform unauthorised automated scraping, to circumvent security controls, to reproduce proprietary content unlawfully, or in a manner that infringes another person’s rights.
Use of websites and information systems in the UAE is also subject to the UAE’s cybercrime framework. We may restrict or block access where we reasonably believe the Website is being misused.
External Links
The Website may contain links to external websites, including Federal Tax Authority resources, UAE government websites, OECD materials, foreign tax authorities, professional organisations, social platforms and third-party publications. Links are provided for convenience and information.
Unless expressly stated otherwise, we do not control third-party websites, guarantee their accuracy, endorse all their content, accept responsibility for their security, or control their privacy practices. You access external websites at your own discretion and subject to their applicable terms.
Third-Party Services
Certain Website functionality may be provided by third parties, including providers of website hosting, analytics, appointment scheduling, maps, video, social-media functionality, payment processing, communications or cybersecurity services. Your use of certain third-party features may also be subject to the relevant provider’s terms and privacy policies.
Website Availability
We aim to maintain reliable access to the Website but do not guarantee that it will always be available, uninterrupted, error-free, free from technical defects, or compatible with every device or browser. We may suspend, withdraw, modify or restrict access to all or part of the Website for maintenance, security, operational or other legitimate reasons.
Website Security
We take reasonable measures to protect our Website and information systems. However, no internet-based service can be guaranteed to be completely secure. You are responsible for using appropriate cybersecurity protections, maintaining the security of your own devices, protecting passwords or credentials used with third-party services, and verifying the authenticity of communications purporting to come from us where appropriate.
You should notify us promptly if you believe the Website or communications associated with it are being misused.
Privacy and Cookies
Use of Personal Data collected through the Website is governed by our Privacy Policy, and our use of cookies and similar technologies is described in our Cookie Policy. You can manage optional cookie choices using Cookie Settings, where available.
Email and Electronic Communications
By contacting us electronically, you acknowledge that communications may occur through electronic channels. The UAE has a statutory framework dealing with electronic transactions and trust services under Federal Decree-Law No. 46 of 2021.
Email and similar communication methods involve inherent risks, including interception, delay, corruption, loss or transmission to an incorrect recipient. Where highly confidential information is required for a professional engagement, we may request that information be transmitted through a more appropriate channel.
No Warranties
To the fullest extent permitted by applicable law, the Website and its general informational content are provided on an “as available” basis. We do not warrant that all Website information is complete, that every publication is current, that all information will be suitable for your circumstances, that the Website will be uninterrupted or error-free, or that use of Website information will produce a particular commercial, tax or regulatory outcome.
Nothing in this provision limits obligations expressly undertaken by us under a separate professional engagement.
Limitation of Liability
To the fullest extent permitted by applicable law, Prime Partners Global LLC-FZ will not be responsible for loss arising solely from reliance upon general Website information where no professional engagement has been established, or for decisions made without obtaining advice appropriate to the specific facts and applicable law.
To the extent permitted by applicable law, we also exclude liability arising from inability to access the Website, temporary interruptions, third-party websites and services, outdated general information, unauthorised third-party interference, or use of Website resources for purposes for which they were not intended.
Nothing in these Terms excludes or limits liability where exclusion or limitation is prohibited by applicable law. Any liability arising from professional services provided under a formal engagement will be governed by the terms of that engagement rather than this Website clause.
Publications and Opinions
Articles, insights and other publications may contain professional observations based on legislation, guidance and information available at the date of publication. Different professionals may reasonably reach different conclusions on matters involving judgement.
Publication does not mean that the relevant tax authority agrees with our interpretation, that the position has been judicially confirmed, that the same conclusion applies to every business, or that the content remains appropriate following later legal developments.
Testimonials, Case Studies and Examples
Where the Website contains examples, illustrations or case studies, these may be simplified, anonymised, hypothetical, or presented solely to explain a concept. Past outcomes do not guarantee comparable outcomes in other circumstances. Nothing should be interpreted as a promise of a particular tax, financial, commercial or regulatory result.
Use by International Visitors
This Website is operated from the United Arab Emirates and is accessible internationally. Accessibility of the Website in another country does not mean that we actively offer every service there, maintain a physical presence there, are regulated there, that every Website service is legally available there, or that the information provided reflects all local requirements.
Users accessing the Website from outside the UAE are responsible for considering requirements applicable in their own jurisdiction.
Changes to the Website
We may modify Website content, service descriptions, resources, features, branding, functionality or availability at any time without prior notice. We are not required to continue offering a particular Website feature or publication indefinitely.
Changes to These Terms
We may update these Terms of Use from time to time. Any revised Terms will be published on this page together with an updated Last Updated date. Continued use of the Website after publication of revised Terms will be subject to the then-current version, to the extent permitted by applicable law.
Severability
If any provision of these Terms is determined to be invalid, unlawful or unenforceable, that provision will be treated as modified or severed to the extent necessary, without affecting the remaining provisions.
No Waiver
Failure by us to enforce a provision of these Terms on one occasion does not constitute a waiver of our right to enforce that provision in the future.
Governing Law and Jurisdiction
These Website Terms of Use are governed by the applicable laws of the United Arab Emirates. Subject to any mandatory jurisdictional requirements under applicable law, disputes arising specifically in connection with use of this Website will be subject to the jurisdiction of the competent courts of the Emirate of Dubai, United Arab Emirates.
Professional engagements may contain separate governing-law and dispute-resolution provisions, in which case those provisions will govern the relevant professional services.
Contact Information
If you have questions regarding these Terms of Use, please contact:
Prime Partners Global LLC-FZ
Operator of thetransferpricing.com
United Arab Emirates
Email: info@thetransferpricing.com
Address: Meydan Grandstand – 6th Floor, Al Meydan Rd, Nad Al Sheba First, Dubai, United Arab Emirates