Transfer Pricing Services in the UAE
Transfer pricing compliance is not optional under UAE corporate tax. It is a condition of Qualifying Free Zone Person status and a documented requirement for related-party transactions. FinApt Group helps you benchmark, document and defend your related-party pricing.
Transfer Pricing Compliance & Economic Advisory
Benchmarking and Economic Analysis
We benchmark your related-party transactions against comparable arm's-length data. This covers intercompany loans, management fees, owner remuneration and goods or service pricing between group entities.
benchmarking delivered for owner remuneration, intercompany loans, JAFZA-based goods trading, and DMCC IT management service fees.
Transfer Pricing Compliance and Documentation
Preparation of the documentation the FTA expects to see, sized to your group's scale.
- Master File preparation
- Local File preparation
- Country-by-Country Reporting (CbCR), for groups that meet the threshold
- Disclosure form support alongside your corporate tax return
Transfer Pricing Policy and Advisory
Setting a defensible, workable pricing policy for intercompany transactions before disputes arise. This covers financing arrangements, service charges, and goods pricing between related entities.
Related Party and Connected Person Reviews
A review of your related-party and connected-person transactions to confirm they are correctly identified, priced and disclosed. This includes reviews for connected-person payments made to owners, directors or related entities.
connected-person transaction reviews as part of broader transfer pricing engagements.
Transfer Pricing Health Checks and Risk Assessment
A structured review of your existing transfer pricing position. We look at documentation, policies and pricing outcomes to flag gaps before an FTA review does.
Why FinApt Group for Transfer Pricing
Transfer pricing specialists working alongside the corporate tax and audit teams. Documentation and eligibility assessments are handled together, not separately.
Benchmarking experience across free zone and mainland structures
Senior-led engagements from scoping through to documentation delivery
Frequently Asked Questions
It depends on your size and your related-party dealings. Master File and Local File obligations apply at AED 200 million of own revenue or AED 3.15 billion of group consolidated revenue. Businesses below these thresholds with related-party or connected-person transactions should still have their pricing benchmarked and disclosed correctly.
A Local File documents the related-party transactions of a specific UAE entity. A Master File gives a group-wide overview of the multinational's business and transfer pricing policies. Both apply above the revenue thresholds above.
Yes. Complying with the arm's length principle and transfer pricing documentation requirements is one of the conditions for maintaining QFZP status and the 0% rate on qualifying income.
Undocumented or unsupported related-party pricing can be challenged by the FTA. That can mean adjustments and penalties, and it can put QFZP status at risk.
Requirements scale with size and the nature of related-party dealings. Even smaller groups with related-party or connected-person transactions should have their pricing benchmarked and disclosed correctly.
Connected Tax & Advisory Services
Transfer pricing connects directly with corporate tax structuring, international tax planning, and dispute defense.
Corporate Tax Services
UAE CT registration, return filing, QFZP qualifying income assessments, and restructuring.
Explore corporate tax services →International Tax Advisory
Cross-border tax structuring, Pillar Two readiness, CbCR reporting, and DTAA double tax relief.
Explore international tax advisory →Tax Controversy & Disputes
Defending related-party pricing, FTA audits, reconsideration requests, and TDRC proceedings.
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