- August 13, 2026
- 10:41 am
— VIDEO GUIDE
UAE Transfer Pricing Documentation: Disclosure, Local File & Master File Explained
Transfer pricing reporting and documentation requirements in the UAE operate at different levels.
This video explains the distinction between Corporate Tax Return disclosures, formal Local File and Master File requirements, and the supporting records businesses may need to maintain.
What You Will Learn
Related Party transaction disclosure requirements
Connected Person reporting
Local File requirements
Master File requirements
Relevant revenue thresholds
Difference between disclosure and documentation
Supporting records below formal documentation thresholds
Responding to FTA information requests
Key Takeaway
The threshold for preparing a Local File and Master File is not a transfer pricing exemption. Businesses may still need appropriate support for their arm’s-length positions.
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Video Transcript
Insert the complete approved Video 2 script.
Frequently Asked Questions
No. Formal documentation requirements depend on the applicable thresholds.
No. The arm’s-length principle and supporting-record requirements should be considered separately.
No. They are separate requirements.
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.