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      Transfer Pricing Consulting in Dubai, UAE

      transfer pricing consultant in uae

      Expert Transfer Pricing Consultant in the UAE

      With the UAE’s Corporate Tax framework now firmly in place under Federal Decree-Law No. 47 of 2022, businesses transacting with related parties, whether locally or across borders, are required to follow the Arm’s Length Principle. This means every intercompany transaction must be priced as if it were conducted between two independent parties under comparable circumstances.

      The Federal Tax Authority (FTA) requires businesses to maintain proper transfer pricing documentation and disclose related-party transactions in their corporate tax returns. Non-compliance can lead to penalties, adjustments, and tax disputes.

      At Map My Books, our transfer pricing consultants help businesses across Dubai and the wider UAE structure, document, and defend their intercompany pricing with confidence. Whether you are part of a multinational group, a UAE holding company, or a free zone entity with  cross-border dealings, we provide end-to-end transfer pricing consulting tailored to your business model.

      Our Transfer Pricing Services in Dubai, UAE

      Transfer Pricing Health Check

      We review your existing intercompany transactions and identify compliance gaps before the FTA does.

      Transfer Pricing Policy Design

      We establish a documented pricing policy aligned with the Arm's Length Principle and UAE Corporate Tax Law, covering goods, services, loans, IP licensing, management fees, and cost-sharing arrangements.

      Benchmarking Analysis

      We conduct a benchmarking study using comparable market data to validate your pricing, which is the core of any defensible transfer pricing position.

      Documentation Preparation

      We compile and prepare the full FTA-required documentation package, including the Master File, Local File, and Transfer Pricing Disclosure Form, ensuring everything is accurate, complete, and ready for submission or audit.

      Advanced Pricing Agreements (APAs)

      We assist with Unilateral, Bilateral, and Multilateral APAs to provide a pre-agreed pricing framework and reduce the risk of future disputes.

      FTA Audit Support and Dispute Resolution

      We prepare your defence, represent your position, and assist with Mutual Agreement Procedures (MAPs) if cross-border disputes arise.

      Free Zone Transfer Pricing Compliance

      We support Qualifying Free Zone Persons in meeting documentation requirements while preserving their preferential tax status.

      Ongoing Advisory

      Year-round support, including annual documentation updates, new transaction reviews, regulatory change monitoring, and staff training.

      Who Needs Transfer Pricing Support?

      • Multinational companies with UAE subsidiaries or branches
      • UAE holding companies with subsidiaries in other jurisdictions
      • Free zone entities transacting with related mainland or overseas entities
      • Businesses with intercompany loans, IP licensing, or management fee arrangements
      • Any company with related-party transactions exceeding AED 40 million
      transfer pricing service in dubai uae

      Benefits of Transfer Pricing in UAE

      The UAE’s transfer pricing regulations are aligned with OECD guidelines and apply to:

      • Transactions between related parties, such as parent-subsidiary and sister companies
      • Transactions with connected persons as defined under the Corporate Tax Law
      • Cross-border and domestic intercompany dealings
      • Free zone companies with transactions involving mainland or offshore entities

      Failure to comply can trigger FTA audits, tax adjustments, and significant financial penalties. Working with experienced transfer pricing consultants delivers measurable advantages:

      Regulatory Compliance

      Stay aligned with UAE Corporate Tax Law and FTA requirements at all times.

      Accurate Economic Benchmarking

      Validate your intercompany pricing with defensible, data-driven analysis.

      Audit-Ready Documentation

      Maintain the Master File, Local File, and Disclosure Form in a form that withstands scrutiny.

      Strategic Tax Planning

      Structure intercompany arrangements to optimise your group’s tax position within legal boundaries.

      Confidential Data Handling: All client data is managed with strict confidentiality and professional discretion.

      Transfer Pricing Documentation Requirements in the UAE

      Under the UAE Corporate Tax Law and Ministerial  Decision No. 97 of 2023, entities must maintain contemporaneous documentation if:

      • Their annual revenue is AED 200 million or above, or
      • They are part of a Multinational Enterprise (MNE) Group subject to Country-by-Country Reporting (CbCR)

      The required documentation package comprises three components:

      Master File:

      A group-level overview of the business structure, operations, and global transfer pricing policies.

      Local File:

      A UAE-specific report covering intercompany transactions and the arm’s length justification for each.

      Transfer Pricing Disclosure Form:

      Required for any business whose related-party transactions exceed AED 40 million in a tax period.

      What You Need to Get Started

      Before engaging our services, it helps to have the following ready:

      • Recent financial statements (last 2 to 3 years)
      • Ownership and group structure chart
      • Details of related-party transactions (type, volume, counterparty)
      • Any existing intercompany agreements or contracts
      • Prior year corporate tax filings, if applicable
      • Details of any ongoing FTA queries or audit notices

      Don’t have everything ready? Our team will help you gather and organise what is needed.

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      Our Transfer Pricing Process

      01

      Define Transactions and Parties

      Identify all related-party transactions and connected persons within the group structure.

      02

      Select Transfer Pricing Method

      Choose the most appropriate OECD-approved pricing method based on the nature of the transaction and available comparables.

      03

      Conduct Economic Analysis

      Perform functional analysis and benchmarking to establish a reliable arm’s length range.

      04

      Determine the Arm's Length Range

      Validate the pricing outcome against comparable market data and confirm alignment with regulatory expectations.

      05

      Prepare Defensible Documentation

      Compile the Master File, Local File, and Disclosure Form into a compliant, audit-ready documentation package.

      Why Choose Us for Transfer Pricing Consulting in Dubai, UAE?

      UAE Transfer Pricing Specialists

      Expert guidance aligned with UAE Corporate Tax Law, FTA requirements, and OECD guidelines.

      End-to-End Transfer Pricing Services

      From policy design and benchmarking to documentation and audit support.

      Tailored
      Business Solutions

      Practical strategies customised for mainland, free zone, and multinational businesses.

      FTA Audit-Ready Documentation

      Accurate Master Files, Local Files, and disclosure forms prepared with compliance in mind.

      Corporate Tax & Transfer Pricing Advisory

      Integrated tax solutions that support both compliance and business growth.

      Dubai & UAE Market Expertise

      Local knowledge backed by international transfer pricing best practices.

      Proactive Compliance Management

      Identify and address transfer pricing risks before they become costly issues.

      Dedicated Consultant Support

      Clear, practical advice from experienced transfer pricing consultants at every stage.

      Confidential & Professional Service

      Your financial and business information is handled with the highest level of discretion.

      Timely and Cost-Effective Solutions

      Efficient processes that help businesses meet deadlines and minimise compliance burdens.

      Areas We Serve UAE

      Map My Books is a top accounting firm in the UAE, offering expert transfer pricing services across major UAE free zones and mainland business hubs, including:

      UAE Free Zones:

      • Sharjah Airport International Free Zone (SAIF Zone)
      • Hamriyah Free Zone
      • Sharjah Media City (Shams)
      • Dubai Multi Commodities Centre (DMCC)
      • Jebel Ali Free Zone (JAFZA)
      • Dubai Airport Free Zone (DAFZA)
      • Abu Dhabi Global Market (ADGM)
      • KEZAD (Khalifa Economic Zones Abu Dhabi)
      • Ras Al Khaimah Economic Zone (RAKEZ)
      • Fujairah Free Zone

      UAE Mainland Areas:

      • Dubai (Business Bay, DIFC, Deira, Al Quoz)
      • Abu Dhabi (Al Maryah Island, Mussafah, Khalifa City)
      • Sharjah (Al Nahda, Al Khan, Al Qasimia, Industrial Areas)
      • Ajman
      • Ras Al Khaimah
      • Fujairah
      • Umm Al Quwain
      • Various UAE Industrial & Commercial Zones

      Frequently Asked Questions

      What is transfer pricing in the UAE?

      Transfer pricing is the pricing of transactions between related parties or connected persons. UAE Corporate Tax Law requires these to reflect arm’s-length terms, the same conditions that independent parties would agree to under comparable circumstances.

      Any UAE business is subject to corporate tax that transacts with related parties or connected persons, including mainland companies, free zone entities, and branches of foreign companies.

      Businesses must prepare a Master File and Local File if revenue exceeds AED 200 million or if they are part of an MNE Group. A Transfer Pricing Disclosure Form is required when related-party transactions exceed AED 40 million.

      Yes. Free zone companies, including Qualifying Free Zone Persons, are subject to transfer pricing obligations when transacting with related parties.

      Non-compliance can result in FTA audits, penalties, tax adjustments, and potential loss of preferential tax treatment for free zone entities.

      Yes. We assist with audit preparation, FTA responses, and represent your position throughout the process.

      The UAE follows five OECD-approved methods: CUP, RPM, CPM, TNMM, and PSM.

      It requires that related-party transactions be priced consistently with what independent parties would agree to under similar circumstances.

      It covers the full scope of support for structuring, documenting, and defending intercompany pricing, including policy design, benchmarking, documentation, and audit support.

      The UAE has no specific transfer tax. Corporate tax at 9% applies to taxable income above AED 375,000, with transfer pricing rules governing how that income is measured for related-party transactions.

      The five OECD-approved methods are: Comparable Uncontrolled Price (CUP), Resale Price Method (RPM), Cost Plus Method (CPM), Transactional Net Margin Method (TNMM), and Profit Split Method (PSM).

      Not Sure Where to Start?

      Book a free 15-minute discovery call. Tell us about your business, and we will outline exactly what you need.

      Book a Free Discovery Call