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Transfer Pricing Advisory Services in Dubai, UAE

Expert transfer pricing advisory for UAE businesses. We design TP policies, prepare Master and Local Files, conduct benchmark studies, and ensure arm's length compliance under UAE CT law.

10+ Years
of Professional Experience
1,500+
Successful Audits Completed
2,500+
Expert Consultations Delivered
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Government Agencies We Collaborate With

Federal Tax Authority (FTA)Ministry of Finance (MoF)Dubai Customs AuthorityAbu Dhabi CustomsEconomic Substance Regulations (ESR)Anti-Money Laundering (AML) AuthoritiesMinistry of EconomySecurities & Commodities Authority (SCA)

Overview

Transfer Pricing Advisory โ€” Ensure Arm's Length Compliance for Related-Party Transactions. Under UAE Corporate Tax Law, all transactions between related parties and connected persons must be conducted at arm's length โ€” meaning the terms must be the same as those that would exist between independent parties. Non-compliance with transfer pricing rules can result in tax adjustments, penalties, and increased audit scrutiny. Al Aegis Corporate Services provides comprehensive transfer pricing advisory services for businesses in Dubai and across the UAE. We help you design transfer pricing policies, conduct benchmark studies, prepare the required documentation (Master File and Local File), and defend your positions during FTA audits. Transfer pricing documentation is mandatory for businesses with revenues exceeding AED 200 million (Master File and Local File) and for all CT taxpayers with related-party transactions (disclosure in CT return). Even if you fall below the documentation threshold, having a robust TP policy protects your business from adjustment risks. Our transfer pricing experts analyze your intercompany transactions โ€” including goods, services, loans, IP licensing, management fees, and cost-sharing arrangements โ€” and benchmark them against comparable independent transactions. We ensure your pricing is defensible, well-documented, and aligned with OECD Transfer Pricing Guidelines and UAE CT regulations.

Key Features

Transfer Pricing Policy Design
Benchmark Studies & Comparable Analysis
Master File Preparation (OECD Standard)
Local File Preparation
Arm's Length Analysis & Testing
Intercompany Agreement Review
CT Return TP Disclosure Support
FTA Audit Defense & Representation

Why Choose Al Aegis?

OECD-Aligned Methodology

Our TP analysis follows OECD Transfer Pricing Guidelines and UAE CT regulations, ensuring your documentation meets the highest international standards.

Comprehensive Benchmark Studies

We conduct thorough benchmark analyses using reputable databases to identify comparable independent transactions and establish defensible arm's length ranges.

Risk-Based Approach

We prioritize high-risk transactions and focus resources where the potential for tax adjustment is greatest, ensuring efficient use of your budget.

Complete Documentation

Our Master File and Local File documentation is comprehensive, well-structured, and designed to withstand FTA scrutiny during audits.

Ongoing Policy Updates

Transfer pricing policies need regular updates to reflect changes in your business, market conditions, and regulations. We provide ongoing maintenance services.

Audit Defense Support

If the FTA challenges your transfer pricing positions, our experts provide full representation and defense services during the audit process.

Frequently Asked Questions

What is transfer pricing and why is it important?
Transfer pricing refers to the pricing of transactions between related parties (e.g., parent-subsidiary, companies under common ownership). It's important because UAE CT law requires these transactions to be at arm's length. Non-compliance can lead to tax adjustments and penalties.
When is transfer pricing documentation required in the UAE?
Businesses with consolidated group revenues exceeding AED 3.15 billion require a Master File and Local File. Businesses with revenues exceeding AED 200 million need a Local File. All CT taxpayers must disclose related-party transactions in their CT return.
What transactions are covered by transfer pricing rules?
All transactions between related parties are covered โ€” including sale of goods, provision of services, loans and financing, IP licensing, management fees, cost-sharing arrangements, and any other commercial or financial transactions.
What is the arm's length principle?
The arm's length principle requires that the conditions of transactions between related parties should be the same as those that would exist between independent, unrelated parties in comparable circumstances.
What are the penalties for non-compliance with transfer pricing rules?
The FTA can make transfer pricing adjustments that increase your taxable income, resulting in additional CT liability plus penalties. Failure to maintain required documentation can result in additional penalties. Al Aegis helps you stay fully compliant.

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