Yes, if your business transacts with Related Parties or Connected Persons under Federal Decree-Law No. 47 of 2022. Mainland companies, Free Zone entities, and Qualifying Free Zone Persons all fall in scope. Our tax practice handles the full lifecycle: Related Party mapping, Functional Analysis, benchmarking, Local File and Master File preparation, Corporate Tax disclosure reconciliation, and FTA correspondence. As an FTA aligned specialist for transfer pricing in the UAE, we help clients across mainland, Free Zone, and Connected Person arrangements meet the Arm's Length Principle.

Documentation thresholds are set by Ministerial Decision No. 97 of 2023. A Local File is required where a taxable person's revenue reaches AED 200 million, or where the person is part of a Multinational Enterprise Group with consolidated revenue of at least AED 3.15 billion, which also triggers Master File preparation. Below these thresholds, the Arm's Length Principle still applies. We prepare, review, and reconcile Local Files and Master Files for our clients, and our engagements for transfer pricing in the UAE include threshold assessment as the first step.

Key checks include Chartered Accountancy credentials, Corporate Tax knowledge, and OECD aligned analytical capability. Our team meets each of these benchmarks. We are FTA Approved Tax Agents, RERA Registered Auditors, listed auditors across 17+ UAE Free Zones, and an independent member of Prime Global International, with 40+ CPA, CGMA, CMA, and MBA qualified professionals. Businesses engage us as transfer pricing consultants in the UAE for Related Party identification, Functional Analysis, benchmarking, Local File and Master File preparation, and Corporate Tax Return disclosure reconciliation.

Free Zone status does not remove the Arm's Length Principle. A Qualifying Free Zone Person (QFZP) at 0% Corporate Tax must still price Related Party transactions at arm's length, and Transfer Pricing compliance supports qualifying income allocations. We regularly act as transfer pricing consultants in the UAE for Free Zone and mainland groups, reviewing intercompany agreements, mainland to Free Zone flows, qualifying versus non qualifying income streams, and QFZP substance considerations. When we are engaged as a transfer pricing consultant in the UAE, our review covers invoicing, cost allocation, and year end reconciliation to protect the QFZP position.

A full scope typically covers Related Party identification, Functional Analysis, method selection, benchmarking, Local File and Master File preparation, and Corporate Tax Return disclosures. Our tax practice delivers each of these components alongside intercompany agreement review, Connected Person remuneration analysis, Free Zone impact assessment, and treatment of intercompany loans and royalties. Our approach to transfer pricing advisory in the UAE reconciles the tax position with financial statements, trial balances, and Related Party schedules, and we support clients through FTA information requests within the 30 day response window.

Advisory work feeds directly into the Corporate Tax Return. The Related Party Transactions Schedule is triggered where aggregate Related Party transactions exceed AED 40 million, with individual category disclosure at AED 4 million and above. The Connected Persons Schedule is triggered where aggregate Connected Person transactions, together with those of their Related Parties, exceed AED 500,000. Our transfer pricing advisory services in the UAE reconcile the Local File position, Master File narrative, and disclosure schedules ahead of return filing, so you approach the FTA portal with a defensible package.

Ideally at the point of Related Party mapping, ahead of the first Corporate Tax Return under Federal Decree-Law No. 47 of 2022. We recommend early engagement to identify Connected Person exposure, evaluate intercompany financing terms, and determine whether Local File thresholds are crossed. Where intra group restructuring, business acquisitions, or Free Zone reorganisations are planned, our transfer pricing specialist in the UAE assesses the arm's length impact before implementation, so you avoid post filing adjustments, disclosure gaps, or FTA enquiries.

A full lifecycle service begins before the Corporate Tax Return and continues through FTA correspondence. Beyond the Local File and Master File, our practice designs the Transfer Pricing policy, drafts intercompany agreements, benchmarks Connected Person remuneration, and reviews cash pooling, financial guarantees, and royalty flows. As a transfer pricing consultancy in the UAE, we also test whether actual year end results remain consistent with the intended arm's length position and prepare corrective action, voluntary disclosures, or FTA responses where required.

Yes, if the return relied on generic tax preparation rather than a defensible arm's length analysis. A specialised practice brings Functional Analysis, benchmarking database access, and OECD Guidelines methodology to Related Party reviews. Our tax practice combines this with 17+ years of UAE Corporate Tax experience. When you engage us as a transfer pricing company in the UAE, we cover industry sector benchmarks, intercompany financing, and coordination with the Corporate Tax filing. As a dedicated transfer pricing company in the UAE, we support year end testing, voluntary disclosures, and technical responses to FTA queries within the 30 day window.

A qualified advisor should hold recognised accounting credentials such as Chartered Accountant, CPA, CGMA, or CMA, alongside deep knowledge of Federal Decree-Law No. 47 of 2022, Ministerial Decision No. 97 of 2023, and the FTA Transfer Pricing Guide. Regulator recognition through FTA Approved Tax Agent status, RERA registration, and Free Zone listings is a strong indicator. Our practice carries each of these credentials, plus ISO 9001-2015 certification, Ministry of Justice accreditation, and Prime Global International membership. This is what backs our transfer pricing consulting in the UAE for clients across mainland and Free Zone entities.

A defensible package combines a Transfer Pricing policy, functional analysis, benchmarking study, Local File, and Corporate Tax disclosure. In practice, our transfer pricing solution in the UAE also includes intercompany agreement templates, invoicing guidance, and a year end reconciliation checklist. For groups with mainland and Free Zone entities, our transfer pricing solutions in the UAE map qualifying income, Related Party flows, and Connected Person payments to the QFZP framework. A transfer pricing assessment in the UAE at the outset identifies which components apply to your business and which documentation thresholds are engaged.

Both, ideally in sequence. A pre filing review examines existing Related Party arrangements against the Arm's Length Principle and the FTA Transfer Pricing Guide, and identifies gaps in documentation, pricing, or disclosure ahead of the Corporate Tax Return. Our practice runs both a headline review and a deeper transfer pricing impact assessment in the UAE that quantifies the potential effect on taxable income, deductibility of Connected Person payments, and Local File and Master File preparation obligations. Both reviews sit at the start of our engagement cycle and shape the Local File, benchmarking study, or voluntary disclosure we then deliver.