Transfer Pricing
Set and document arm's-length pricing for transactions with related parties and connected persons under UAE corporate tax.
What this service covers
UAE corporate tax requires transactions with related parties and connected persons to be priced at arm's length, as if the parties were independent. This covers group services, loans, royalties, cost recharges and sales between related companies, including between an Indian parent and its UAE subsidiary.
We review your intercompany arrangements, benchmark the pricing, prepare the disclosures that go with your tax return and the documentation the FTA can ask for.
Who it is for
- UAE subsidiaries of Indian or foreign groups
- Groups with intercompany loans, services or royalties
- Owners paying themselves or related parties from the company
- Businesses preparing their first corporate tax return
How we help.
Related-party mapping
Identifying related parties, connected persons and transactions.
Pricing policy
Setting arm's-length methods and intercompany agreements.
Benchmarking
Comparable analysis to support your pricing.
Disclosure form
Preparing the transfer pricing disclosure filed with the tax return.
Master and local files
Documentation where your group meets the thresholds.
India–UAE alignment
Keeping pricing consistent with Indian transfer pricing positions.
From first call to done.
Map transactions
List of related parties and every transaction with them.
Choose methods
Select the pricing method for each transaction type.
Benchmark
Support the price with comparable data.
Document
Agreements, disclosure form and files where required.
Review yearly
Update as the business and transactions change.
As a general guide, a master file and local file are required where the UAE entity's revenue is at least AED 200 million or it belongs to a group with consolidated revenue of at least AED 3.15 billion, while a disclosure form can apply far more widely. Thresholds and forms can change, so we confirm what applies each year.
What you will typically need.
Exact requirements depend on your activity and the authority involved. We give you a tailored checklist after the first consultation.
Government fees, timelines and eligibility vary by authority, emirate and business activity. We confirm a written estimate after an initial consultation, before you commit to anything.
Typical documents
- Group structure chart
- Intercompany agreements and invoices
- Financial statements of the UAE entity
- Details of payments to owners, directors and their relatives
- Group revenue figures (to check documentation thresholds)
Common questions.
The arm's-length rule applies to all related-party transactions. Full documentation files only apply above the thresholds, but disclosures and supporting evidence may still be needed.
Broadly, owners, directors and officers of the business and people related to them. Payments to them must be at market value and for genuine services.
Yes. Cross-border fees, loans and recharges between India and the UAE should be priced and documented consistently in both countries.
You may also need.
UAE Corporate Tax Registration
Register for UAE Corporate Tax with StartRight4U. Expert guidance on registration, thresholds, and compliance with the Federal Tax Authority.
View service →UAE Corporate Tax Filing
File your UAE Corporate Tax return with StartRight4U. Accurate, on-time filing support with the Federal Tax Authority.
View service →India to UAE Expansion
Expand an existing Indian business into the UAE with the right structure, the Indian-side approvals and one team for both markets.
View service →General information only. Please confirm current rules and requirements for your situation before acting.
Start Your UAE Company the Right Way.
From choosing between Mainland and Free Zone to selecting the right jurisdiction, understanding taxation, opening a bank account and managing ongoing compliance — the decisions you make at the beginning matter.
StartRight4U helps you make them right.
What do you need help with?
Pick all that apply for your UAE business.
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