Transfer Pricing

Transfer Pricing UAE

Manage UAE transfer pricing compliance for related-party transactions — KPM Global Services prepares TP documentation, benchmark analyses, and FTA Corporate Tax disclosures for cross-border and domestic intercompany dealings.

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  • TP Documentation
  • FTA CT Disclosure
  • Benchmark Analysis

TP Compliance

Transfer Pricing UAE

Guided Process
1Identify
2Analyse
3Document
4Disclose

Arm's length principle

Related-party transaction compliance.

500+
UAE Clients Served
15+
Years UAE Experience
7/24
Advisory Support
8
Service Verticals
Overview

Transfer pricing in the UAE explained

Transfer pricing in the UAE requires related-party transactions to be conducted at arm's length — with Corporate Tax rules mandating documentation and disclosure for transactions between connected persons exceeding FTA thresholds.

UAE entities in multinational groups must maintain transfer pricing documentation including master file, local file, and Country-by-Country reporting where applicable — aligned with OECD transfer pricing guidelines adopted in UAE CT legislation.

KPM Global Services identifies related-party transactions, performs benchmark analyses, prepares TP documentation, and ensures Corporate Tax return disclosures meet FTA requirements — reducing audit risk and penalty exposure.

Who This Is For

Transfer pricing clients

  • Multinational groups with UAE subsidiaries transacting with foreign parents
  • UAE companies paying management fees or royalties to related entities
  • Free zone entities with intercompany trading arrangements
  • Distribution companies purchasing goods from connected manufacturers abroad
  • Service entities providing shared services to group companies in UAE
  • Businesses approaching FTA TP documentation thresholds for first time
How We Help

Transfer pricing services

Transaction mapping

Identify all related-party transactions subject to TP rules.

Benchmark analysis

Perform arm's length testing using comparable data and OECD methods.

TP documentation

Prepare local file and master file documentation per FTA requirements.

Policy design

Develop intercompany pricing policies for ongoing compliance.

CT disclosure

Complete related-party transaction disclosures in Corporate Tax return.

Audit defence

Support FTA TP audit queries with prepared documentation.

Process

Transfer pricing engagement process

  1. 1

    Scoping

    Map group structure and identify related-party transaction types.

  2. 2

    Data collection

    Gather intercompany agreements, invoices, and financial data.

  3. 3

    Analysis

    Apply OECD methods and benchmark arm's length ranges.

  4. 4

    Documentation

    Prepare TP local file and supporting benchmark report.

  5. 5

    CT integration

    Align TP disclosures with Corporate Tax return filing.

  6. 6

    Annual update

    Refresh documentation for subsequent tax periods.

Documents

Transfer pricing documentation inputs

  • Group organisation chart and ownership structure
  • Intercompany agreements — service, royalty, loan, and distribution
  • Related-party transaction volumes and pricing for the period
  • Financial statements of UAE entity and connected persons
  • Functional analysis — functions, assets, and risks of each party
  • Comparable company search parameters and industry classification
  • Prior year TP documentation if available
  • Corporate Tax return related-party disclosure schedules
Pricing

Transfer pricing service pricing

TP fees reflect transaction complexity, number of related parties, and documentation depth.

  • Number and type of related-party transaction categories
  • Cross-border versus domestic transaction complexity
  • Benchmark study requirements and comparable data availability
  • Master file and Country-by-Country reporting obligations
  • Annual documentation update versus first-time full study

KPM Global Services scopes TP engagements after reviewing group structure and transaction volumes.

Timeline

Transfer pricing documentation timeline

2 weeks

Scoping

Transactions mapped and data requests issued.

3–4 weeks

Analysis

Benchmark study and arm's length testing completed.

2 weeks

Documentation

TP local file drafted and reviewed.

CT deadline

Disclosure

Integrated with Corporate Tax return filing.

Avoid Mistakes

Transfer pricing compliance mistakes

  • Related-party transactions without written intercompany agreements
  • Management fees charged without functional analysis supporting arm's length rate
  • No TP documentation despite exceeding FTA disclosure thresholds
  • Copying foreign group TP policy without UAE-specific analysis
  • Inconsistent TP documentation and CT return related-party disclosures
  • Ignoring domestic related-party transactions — UAE TP rules cover local connections
Why KPM

Why Choose KPM Global Services

UAE-focused advisory

Practical guidance on transfer pricing compliance in the UAE from a Dubai-based team that works with authorities, banks, and regulators daily.

Clear documentation

Structured checklists, realistic timelines, and transparent scope so you know what is included before you proceed.

Connected services

Link setup, visas, banking, accounting, VAT, Corporate Tax, PRO, and legal support through one coordinated advisory journey.

No generic templates

Advice is tailored to your activity, shareholders, jurisdiction, and operational plans — not a one-size-fits-all package.

Free tool

Estimate 0% / 9% CT

Calculate and check before you speak to an advisor — FTA-aligned thresholds, instant results, PDF export.

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Free Consultation

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FAQ

Transfer Pricing UAE — Frequently Asked Questions

Practical answers about transfer pricing uae in the UAE.

Rules requiring related-party transactions to be priced at arm's length with documentation and CT disclosure obligations.

Ready to get started with Transfer Pricing UAE?

Speak with KPM Global Services for practical UAE guidance — free consultation, no obligation.

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