Related Party Transaction Review — Compliance, Documentation, Risk Mitigation
A focused review of intercompany and related-party transactions to identify transfer pricing, documentation and tax compliance risks for UAE businesses operating in Dubai, Ajman and beyond.
Overview
AL SAHRAA’s Related Party Transaction Review examines intercompany flows, agreements and pricing to identify compliance gaps and economic substance concerns relevant to UAE corporate tax and transfer pricing rules. We map related parties, analyze transaction terms and compare pricing to market benchmarks where applicable. Our approach combines document review with financial analysis to highlight exposures and practical corrective actions. The review identifies missing or inadequate agreements, incomplete documentation and reporting risks that could affect tax returns or trigger enquiries. We produce a concise report with prioritized recommendations for remediation and documentation to support future filings. Where needed, we can support implementation of corrective measures, prepare or update transfer pricing documentation, and coordinate with your tax advisers to improve compliance posture across corporate tax and VAT obligations.
What to prepare
- Corporate organization chart and list of shareholders/affiliates
- Intercompany agreements, service contracts and loan documents
- Invoices and transactional records between related parties
- Trial balance and audited financial statements for review period
- Tax registrations and recent corporate tax/VAT returns
- Existing transfer pricing policy, master/local files or supporting documentation
How the process works
- Initial scoping and engagement to define entities, transactions and objectives
- Request and collect corporate structure, agreements, invoices and financials
- Map related-party flows and classify transaction types (services, loans, sales, IP, etc.)
- Analyze pricing, margins and documentation against benchmarks and UAE rules
- Identify gaps and produce a findings report with prioritized remediation steps
- Support implementation of documentation updates and coordinate with tax return preparation if required
Why clients choose AL SAHRAA
- Admin-reviewed quotations before you proceed.
- Document coordination and progress tracking in one portal.
- Support for business, compliance, visa, insurance, and IT-related requests.
- Clear request history, updates, and delivery follow-up.
Frequently asked questions
What is a related party transaction review?
A review assesses transactions between affiliated or related entities to ensure terms, pricing and documentation are consistent with arm’s-length principles and UAE tax requirements.
Which businesses should get this review?
Companies with cross-border or intra-group transactions, service cost allocations, intercompany loans, royalty or management fee arrangements—especially those preparing for UAE corporate tax or facing transfer pricing scrutiny.
How long does a typical review take?
Timing depends on complexity and data availability; small engagements can take 2–3 weeks while larger, multi-entity reviews may take 6–8 weeks from kickoff to final report.
Will the review create new tax liabilities?
The review itself does not create liabilities, but it may identify past pricing or documentation issues that could require adjustments or disclosures to tax authorities.
Is the work confidential and secure?
Yes. We handle client information under confidentiality practices and secure data transfer methods; engagement terms can include nondisclosure provisions on request.
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