UAE Transfer Pricing Compliance Services (Dubai)
Expert guidance on TP documentation, analysis, and compliance with OECD and UAE regulations for your business in Dubai and across the Emirates
Get Expert Transfer Pricing SupportNavigating Transfer Pricing Complexities in the UAE: How We Help
With the UAE's Corporate Tax implementation, businesses face significant transfer pricing compliance challenges. Non-compliance risks include substantial penalties, Federal Tax Authority audits, and potential international tax disputes.
At Inlex Partners, our Dubai-based transfer pricing specialists provide comprehensive solutions tailored to UAE regulations. We ensure your business remains fully compliant with Federal Tax Authority requirements while optimizing your cross-border transactions within the framework of UAE law and OECD guidelines.
Our team brings extensive experience in UAE transfer pricing documentation, related party transaction analysis, and defending positions during tax authority inquiries across Dubai, Abu Dhabi, and all Emirates.
Understanding Transfer Pricing (TP) Essentials for UAE Businesses
Transfer pricing refers to the rules and methods for pricing transactions between related entities, such as subsidiaries or branches of the same corporate group. Under UAE Corporate Tax legislation, these transactions must be conducted at "arm's length" prices - meaning prices that would be charged between independent entities in comparable circumstances.
Key Transfer Pricing Concepts in the UAE
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Arm's Length Principle: The cornerstone of UAE transfer pricing regulations, requiring related party transactions to be priced as if conducted between independent parties
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Related Parties: Entities connected through management, control, or capital ownership as defined under UAE Corporate Tax legislation
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Documentation Requirements: Master File, Local File, and Country-by-Country Reporting obligations for qualifying businesses in the UAE
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OECD Alignment: UAE transfer pricing regulations follow OECD Transfer Pricing Guidelines while incorporating specific local requirements
With the Federal Tax Authority's increasing focus on transfer pricing compliance, UAE businesses must establish robust documentation and defensible pricing policies. Inlex Partners provides expert guidance to navigate these complex requirements while supporting your business objectives.
Comprehensive Transfer Pricing Services in Dubai & the UAE
Expert transfer pricing solutions ensuring compliance with Federal Tax Authority requirements and OECD guidelines
Transfer Pricing Documentation
Expert preparation of Master File, Local File, and Country-by-Country Reports (CbCR) that fully comply with UAE Federal Tax Authority requirements and OECD guidelines.
Related Party Transaction Analysis
Comprehensive analysis of intra-group transactions ensuring arm's length pricing principles and compliance with UAE Corporate Tax and transfer pricing regulations.
Benchmarking Studies
Detailed comparative analysis using UAE and global databases to establish appropriate arm's length ranges for your related party transactions.
Global TP Strategy Development
Creation of robust transfer pricing policies aligned with UAE Corporate Tax requirements and your global business objectives.
Risk Assessment & Audit Support
Proactive identification of transfer pricing risks and expert representation during UAE Federal Tax Authority audits and inquiries.
Cross-Border Transaction Planning
Strategic planning for international related party transactions to optimize tax efficiency while maintaining compliance with UAE regulations.
Which Businesses Require TP Compliance in the UAE?
Transfer pricing regulations impact a wide range of businesses operating in the UAE
Multinational Enterprises (MNEs)
Large groups with global presence including UAE operations that meet Country-by-Country Reporting thresholds (AED 3.15 billion consolidated revenue).
UAE Corporate Tax Entities
Companies subject to UAE Corporate Tax with related party transactions, regardless of size, must maintain appropriate transfer pricing documentation.
Free Zone & Mainland Operations
Businesses with operations in both UAE Free Zones and Mainland facing complex transfer pricing requirements under the Corporate Tax regime.
International Groups with UAE Subsidiaries
Foreign groups with UAE subsidiaries or permanent establishments that conduct cross-border related party transactions.
How We Ensure Your Business Meets TP Compliance Requirements
Our systematic approach to UAE transfer pricing compliance ensures comprehensive documentation and defensible positions
1. Initial Consultation & Assessment
We evaluate your UAE entity structure, related party transactions, and documentation requirements under UAE Corporate Tax and transfer pricing regulations.
2. Functional Analysis
Thorough examination of functions performed, assets employed, and risks assumed by each entity in your UAE-based group and international operations.
3. Benchmarking & Method Selection
Selection of appropriate transfer pricing methods and comparable data from UAE and global databases to establish arm's length price ranges.
4. Documentation Preparation
Expert preparation of Master File, Local File, and Country-by-Country Reports as required by UAE Federal Tax Authority and OECD guidelines.
5. Implementation & Compliance
Assistance with implementing robust transfer pricing policies across your UAE operations and ensuring ongoing compliance with documentation requirements.
6. Continuous Support & Defense
Ongoing guidance with UAE Corporate Tax updates, annual documentation reviews, and expert support during Federal Tax Authority inquiries or audits.
Answering Common Questions About Transfer Pricing in the UAE
Ready to Discuss Your Transfer Pricing Requirements?
Contact our transfer pricing specialists for expert guidance on UAE compliance and documentation.