Transfer Pricing Services in UAE

Ensuring Compliance. Minimizing Tax Risk. Strengthening Global Transparency.

With the implementation of UAE Corporate Tax, Transfer Pricing (TP) has become a critical compliance requirement for businesses dealing with Related Parties or Connected Persons. Incorrect pricing of intra-group transactions can lead to penalties, tax re-assessments, and regulatory scrutiny.

At ATAF Accounting & Tax Consultancy, we provide end-to-end Transfer Pricing solutions designed to ensure full compliance while optimizing your tax structure and internal pricing models.

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What Does Transfer Pricing Mean in UAE?

Transfer Pricing ensures that transactions between group entities, related companies, owners, directors, and connected persons are conducted at fair market value (Arm’s Length Principle).

If not priced correctly → tax may be adjusted by the FTA.

When Is Transfer Pricing Documentation Required?

TP Disclosure Form

Local File

Master File

CbCR

TP Benchmarking Study (Core Compliance Requirement)

We use international databases and economic analysis to:

Outcome: Your pricing becomes audit-proof, compliant, and tax-efficient.

Why Choose ATAF for Transfer Pricing Advisory?

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A TP benchmarking study analyzes related party transactions by comparing them with similar transactions between independent entities. It helps determine whether the pricing aligns with the arm’s length principle (ALP) and regulatory standards.

A TP benchmarking study aims to analyse market conditions and identify comparable third-party transactions to assess transfer pricing compliance. It helps establish a range of values, such as the arm’s length price (ALP) or mark-up range, while considering relevant economic and industry factors influencing such transactions.

Benchmarking ensures that intercompany transactions comply with tax regulations, reducing the risk of TP adjustments, penalties, or audits by tax authorities. It also helps businesses establish fair pricing for related party transactions. 

The study involves selecting a tested party, identifying appropriate comparables, applying financial ratios or mark-ups, and determining an arm’s length range based on market data and industry trends. 

TP benchmarking relies on financial databases, industry reports, and public company filings to identify independent comparables that reflect market-driven pricing for similar transactions.

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