Transfer Pricing Consultant Dubai

Dubai's position as a regional headquarters hub means a huge share of the emirate's businesses aren't standalone entities — they're part of larger group structures, trading with related parties across free zones, mainland, and international subsidiaries. Since the UAE introduced Corporate Tax under Federal Decree-Law No. 47 of 2022, every one of those related-party transactions now needs to be priced and documented at arm's length, whether the counterparty sits down the street in Business Bay or across the world.

A specialised transfer pricing consultant Dubai groups and multinational entities rely on helps businesses meet these requirements without disrupting how their group actually operates commercially.

Why Dubai Businesses Need Transfer Pricing Support

Dubai's business landscape — mainland trading houses, free zone holding companies, regional headquarters, and group treasury functions — routinely involves intercompany transactions: management fees, intra-group financing, shared services recharges, and goods or services traded between related entities. Each of these now falls under UAE transfer pricing scrutiny.

A transfer pricing consultant Dubai businesses trust typically manages:

  • Related party and connected person transaction identification across group structures
  • Arm's length pricing analysis for intercompany transactions
  • Master File and Local File preparation where statutory thresholds are met
  • Related Party Transaction disclosure form preparation for Corporate Tax filings

UAE Transfer Pricing Rules You Need to Know

UAE Corporate Tax Law requires related party and connected person transactions to be conducted and priced on an arm's length basis, consistent with OECD Transfer Pricing Guidelines. Key obligations include:

  • Master File and Local File requirements apply where a taxable person belongs to an MNE Group with consolidated group revenue of AED 3.15 billion or more, or where the taxable person's own revenue reaches AED 200 million or more in the relevant tax period.
  • Related Party Transaction disclosure is required as part of the Corporate Tax return where transactions with related parties and connected persons exceed prescribed thresholds.
  • Arm's length principle applies to all related party dealings, regardless of whether formal documentation thresholds are met, meaning smaller businesses aren't exempt from pricing correctly — only from the formal documentation burden.

Transfer Pricing Documentation Services in Dubai

Our transfer pricing documentation Dubai clients rely on covers the full compliance cycle:

  • Group structure mapping to identify all related party and connected person relationships
  • Functional and risk analysis for each significant intercompany transaction
  • Benchmarking studies to establish arm's length pricing ranges
  • Master File and Local File drafting aligned with Ministerial Decision No. 97 of 2023

Transfer Pricing Advisory in Dubai

Beyond compliance documentation, our transfer pricing advisory Dubai clients engage us for typically includes:

  • Structuring new intercompany arrangements — management fees, financing, shared services — with defensible pricing from the outset
  • Reviewing existing group agreements for transfer pricing risk before an FTA query arises
  • Support during Corporate Tax filings involving significant related party transactions
  • Ongoing monitoring as group structures or transaction volumes change

Benchmarking and Related Party Transaction Review

Establishing arm's length pricing requires more than an internal assumption. Our transfer pricing compliance Dubai clients use benchmarking studies that compare intercompany pricing against comparable independent transactions, using recognised databases and methodologies aligned with OECD guidance — the same standard the FTA will apply when reviewing a filing.

Industries We Serve in Dubai

We regularly support transfer pricing needs across:

  • Regional headquarters and holding companies
  • Trading groups with intercompany goods and distribution arrangements
  • Professional services firms with cross-entity management fee structures
  • Real estate and investment groups with related-party financing
  • Retail and F&B groups operating through multiple related entities

Why Choose ASC Global UAE

ASC Global UAE combines Corporate Tax expertise with practical transfer pricing experience across Dubai's diverse business landscape, from mainland trading groups to free zone holding structures. We build documentation and advisory that reflects how your group actually operates, not a generic template disconnected from your commercial reality.

If your business has related party or intercompany transactions, our transfer pricing consultant Dubai clients trust ensures those transactions are priced defensibly and documented correctly before the FTA asks.

[Talk to Our Transfer Pricing Consultant Dubai →]

Call:-+971543907670

Whataspp:- +971543907670

Email:- info@ascglobal.ae

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Frequently Asked Questions

No. Formal Master File and Local File requirements only apply above certain revenue thresholds, but the arm's length pricing principle applies to related party transactions regardless of size.

Related parties generally include entities under common ownership or control, as well as connected persons such as owners, directors, and their relatives, depending on the specific relationship and shareholding.

Non-compliance can result in administrative penalties and increases the risk of the FTA challenging related party pricing, potentially leading to tax adjustments and further penalties.

We map your related party relationships, assess documentation requirements, prepare Master File and Local File documentation where needed, and provide ongoing advisory to keep intercompany pricing defensible.
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