Master File Maintenance & Transfer Pricing Documentation in Dubai, UAE

Master File Maintenance — Comprehensive Transfer Pricing Documentation for Multinationals. Under the OECD's Base Erosion and Profit Shifting (BEPS) framework and UAE Corporate Tax Law, multinational enterprise (MNE) groups meeting certain revenue thresholds are required to maintain a Master File — a high-level document providing an overview of the group's global business operations, organizational structure, intangible assets, intercompany financial activities, and transfer pricing policies. Al Aegis Corporate Services assists MNE groups in preparing and maintaining their Master File documentation to meet both UAE and international transfer pricing requirements. The Master File is a critical compliance document that must be available to tax authorities upon request and serves as the foundation for defending your group's transfer pricing positions across all jurisdictions. Our Master File services include a comprehensive review of your group structure, analysis of intercompany transactions and value chain, documentation of intangible assets and their ownership/use/development, description of intercompany financial arrangements, and articulation of your group's transfer pricing policies and their rationale. We ensure your Master File is prepared in accordance with OECD Action 13 standards and is consistent with your Local Files across all jurisdictions. Our team also provides annual maintenance and update services to keep your documentation current as your business evolves.