Transfer Pricing
- Transfer Pricing
What is Transfer Pricing?
Transfer Pricing refers to the pricing of goods, services, and intellectual property exchanged between related parties within a group of companies. These transactions must follow the arm’s length principle—as if they were between independent entities.
Example:
If your UAE company receives IT or management services from your head office abroad, the service fee must be reasonable, properly documented, and compliant with tax laws.
Why it matters:
Improper pricing can lead to tax penalties, audit disputes, or double taxation.
Transfer Pricing for Intra-group Services
If your business shares services like admin support, HR, finance, or tech between group companies, you must justify and document the charges.
We help ensure your intra-group service arrangements are:
Reasonable
Transparent
Supported by documentation
Compliant with UAE Corporate Tax & OECD rules
Our Transfer Pricing Services
- Service Agreement Review: Draft or review service agreements to reflect arm’s length terms.
- Benchmarking Study: Determine fair pricing using global comparables and databases.
Transfer Pricing Documentation
- Local File
- Master File
- Functional & Economic Analysis
- Transfer Pricing Risk Assessment: Identify gaps before tax authorities do.
- UAE Corporate Tax Compliance: Fully aligned with Articles 34 & 35 of the UAE Corporate Tax Law and Ministerial Decision No. 97 of 2023.
- Legal Compliance Reference: UAE Corporate Tax Law
Legal Compliance Reference: UAE Corporate Tax Law
- Article 34: Arm’s Length Principle
- Article 35: Related Parties
- Cabinet & Ministerial Decisions on TP
- OECD Guidelines
- Recognized globally for BEPS (Base Erosion and Profit Shifting)
Who Needs Transfer Pricing?
- Free Zone companies billing group entities
- UAE branches of foreign companies
- Multinational businesses with cross-border services
- Companies under FTA scrutiny or preparing for audits
Why Choose Us?
- UAE-focused experts with international tax experience
- Affordable and practical TP solutions
- Transparent documentation and process
- Support during FTA audits and queries
- We don’t just help you comply—we help you plan smart.
