UK–UAE transfer pricing

Overview

Flagship transfer pricing services for UK–UAE groups, management fees, shared staff, IP, services, loans and procurement.

What we help with

• Policy design
• Benchmarking
• Agreements coordination
• Documentation
• Accounting implementation
• Disclosure support

Common situations we address

• Management charges for CEO and finance team time split between UK and UAE
• UK company licensing brand to UAE distributor without royalty agreement
• Cost-plus markup on shared IT and HR services questioned by FTA or HMRC
• Intercompany loan rate not benchmarked against comparable financing
• UAE commissionaire or limited-risk distributor structure needing margin analysis
• Year-end TP adjustment required after actual profits differ from forecast

Our approach

Our flagship transfer pricing service designs policy, benchmarks pricing, drafts agreement terms with legal counsel, implements accounting entries and prepares documentation for UK and UAE disclosure. One policy governs each transaction type across the group, reducing risk of conflicting positions in HMRC and FTA reviews.

Typical deliverables

• Transfer pricing master policy document
• Benchmarking reports by transaction category
• Intercompany agreement suite
• Local file and UK CT disclosure support
• UAE Corporate Tax related-party disclosure
• Annual true-up calculation and journal entries

Transaction types we commonly price

• Management and shared services fees
• Distribution and contract manufacturing margins
• Interest on intercompany loans and cash pools
• Royalties for IP, software and brand
• Recharges for travel, marketing and procurement