UAE transfer pricing advisory and documentation

Overview

Transfer pricing services for UAE entities with related-party transactions, including cross-border arrangements with UK companies.

What we help with

• Related-party identification
• Connected Persons
• Intercompany pricing
• Management fees
• Financing
• Services
• Documentation
• Benchmarking
• Disclosure
• Master/local file support where applicable
• Policy design

Common situations we address

• Management fee charged by UK parent to UAE subsidiary without benchmarking
• Shared services costs allocated using headcount only, not activity drivers
• Interest on intercompany loan between UK and UAE entities above market rate
• UAE distribution margin not documented for goods sourced from UK related party
• IP licensing from UK to UAE with royalty rate unsupported by analysis
• Connected Person transactions above AED threshold requiring disclosure

Our approach

UAE transfer pricing work identifies related parties, analyses pricing against arm's length standard, and prepares documentation and disclosures required under Corporate Tax law. We align policy with UK transfer pricing rules and OECD guidance so the same intercompany flows are defended consistently in both jurisdictions.

Typical deliverables

• Related-party and Connected Person register
• Transfer pricing policy for key transaction types
• Benchmarking study for services, goods or financing
• Intercompany agreement drafting coordination with legal counsel
• Local file and disclosure forms
• Year-end true-up and adjustment journal instructions