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Transfer Pricing Services in the UAE
Make sure transactions with related parties and connected persons meet the arm’s length principle and are properly documented.
Transfer pricing under UAE corporate tax
UAE corporate tax requires transactions between related parties and with connected persons to follow the arm’s length principle, meaning prices must be comparable to those agreed between independent parties.
Depending on size, businesses may need to submit a disclosure with their return and maintain master file and local file documentation. We analyse your transactions, support the pricing and prepare the documentation.
At a glance
- Arm's length principle
- Related party and connected person rules
- Disclosure form with the tax return
- Master file and local file where required
- Benchmarking studies
Transfer pricing services
- Mapping of related party transactions
- Functional analysis
- Benchmarking studies
- Transfer pricing policy design
- Intercompany agreements
- Disclosure form preparation
- Master file and local file
- Year end adjustments
Why work with Emna Capital
01
FTA procedures handled
Registrations, returns, clarifications and reconsiderations are prepared and submitted through EmaraTax for you.
02
Deadlines tracked
We monitor filing and payment dates so you are not exposed to late filing or late payment penalties.
03
Clear positions
We explain how the law applies to your transactions and document the position you take.
04
Connected to your books
Tax work is linked to your accounting records, so figures reconcile and are easy to support.
How we work
Step 1
Review
We review your business, records and the obligations that apply to you.
Step 2
Prepare
Calculations, forms and supporting schedules are prepared and shared with you.
Step 3
Approve and submit
Once you approve, we submit through the FTA EmaraTax portal.
Step 4
Follow up
We respond to FTA queries and track the next deadlines.
Frequently asked questions
Broadly, entities and individuals linked by ownership or control, including family members. Connected persons include owners, directors and their related parties.
The arm’s length principle applies broadly. Documentation requirements depend on thresholds.
Payments to connected persons must be at market value and actually provided for the business.
Talk to an Emna Capital advisor
Tell us what you are planning and we will map out the route, the paperwork and the timeline. The first consultation is free.