Transfer Pricing UAE
Documentation & Compliance Services
Transfer pricing in the UAE is now a formal compliance requirement under Corporate Tax for businesses that transact with related parties or connected persons. nAlyze assesses how the rules apply to your business and prepares the required documentation based on your actual obligations and thresholds.
Why choose nAlyze?
- Experienced pricing specialists
- Documentation aligned with FTA and OECD standards
- Practical, business-first approach
- Compliance scoped to your actual thresholds
- Documentation that holds up under review
Partner with us for pricing services that keep your related party transactions compliant and audit-ready.
What we handle?
Transfer pricing compliance is not limited to large multinationals. If money moves between entities you control or between a business and its owners, the transaction may fall within the scope of UAE Corporate Tax rules.
Businesses dealing with related parties or connected persons; whether within a group, across borders, or with owners and directors may have specific compliance obligations. Pricing should reflect what independent parties would agree to, while documentation requirements can vary based on the nature and size of the transaction.
At nAlyze, we review your related-party transactions, determine which requirements apply to your business, and prepare the documentation needed to support your position.
Transfer Pricing Impact Assessment
We review your group structure and related party transactions to identify pricing requirements.
Related Party Transaction Mapping
We identify and document related party transactions, including fees, loans, services, royalties, and goods transfers.
Arm's Length Pricing Analysis
We assess whether your related party pricing aligns with independent market standards using suitable methods.
Local File & Master File Preparation
We prepare required pricing documentation in line with UAE regulations and FTA requirements.
Disclosure Form Support
We complete pricing disclosures as part of your corporate tax return.
Freezone Considerations
We ensure pricing compliance is maintained to support Qualifying Freezone Person status.
Who transfer pricing rules apply to?
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Business Type
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What Applies
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Group companies (UAE-based)
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Related party transactions must meet arm's length standard
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Multinational groups
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Local File & Master File required above revenue thresholds
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Freezone entities
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TP compliance required to maintain Qualifying Freezone Person status
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Businesses with connected persons
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Transactions with owners, directors, and related individuals in scope
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Companies above AED 200 million revenue
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Local File & Master File documentation required
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Even businesses below these thresholds must still apply the arm’s length principle and disclose related party transactions, documentation requirements simply scale with size.
Why businesses work with nAlyze on transfer pricing?
Clarity on What Applies to You
We assess your actual position first so you’re not over-preparing or under-preparing documentation you may not need.
Defensible Documentation
Built to withstand scrutiny clearly explaining your group structure, each related party transaction, and why the pricing applied is arm’s length.
Protects Your Tax Position
For freezone businesses, this is directly tied to maintaining the 0% rate on qualifying income we make sure it’s not at risk.
Connected to Your Broader Tax Position
Since we also handle corporate tax and accounting for many clients, your documentation aligns with your filings and records not prepared in isolation.
Who this is for?
Group structures with multiple UAE entities transacting with each other
Freezone companies dealing with mainland related parties
UAE businesses that are part of a larger multinational group
Companies approaching or exceeding the AED 200 million revenue threshold
Companies with intercompany loans, fees, or shared services requiring assessment
Get your transfer pricing documentation in place before it’s requested
If your business deals with related parties or connected persons, the documentation needs to be ready before the FTA asks for it not after. Let nAlyze assess your position and put it in place.
Frequently Asked Questions
What is transfer pricing documentation?
It is the file supporting that your related party pricing meets the arm’s length standard – typically a disclosure form, and above defined thresholds a Local File and Master File covering your transactions, methods, and analysis.
What counts as a related party under UAE transfer pricing rules?
Other entities within the same group, individuals who own or control the business, and connected persons such as directors and their relatives, depending on ownership thresholds.
Does my business need to prepare a Local File and Master File?
This applies if your revenue is at least AED 200 million in a tax period, or you’re part of a multinational group with consolidated revenue of at least AED 3.15 billion. Below these thresholds, lighter documentation requirements apply.
What is the arm's length principle?
Pricing for transactions between related parties should reflect what independent, unrelated parties would agree to under similar circumstances – covering goods, services, loans, and royalties
How does this affect freezone companies?
Compliance with transfer pricing rules is one of the conditions for a Qualifying Freezone Person to maintain the 0% rate on qualifying income.
What transactions typically fall under transfer pricing review?
Intercompany loans, management and service fees, shared cost allocations, royalty payments, and transfers of goods or assets between related entities.
Does transfer pricing apply to small UAE businesses?
The arm’s length principle applies regardless of size wherever related party or connected person transactions exist. What changes with size is the documentation depth required, not whether the rules apply.
Do transactions with owners and directors count?
Yes. Payments to connected persons; owners, directors, and in some cases their relatives – fall within scope, which catches businesses that assume transfer pricing is only a multinational concern.
When does transfer pricing documentation need to be ready?
Documentation should exist by the time the corporate tax return is filed, and must be provided to the FTA on request within the period they specify. Preparing it after a request arrives is where businesses run into difficulty.
