Transfer Pricing Advisory (UAE) — Policy, Benchmarking & Documentation
Practical transfer pricing advisory for UAE businesses, covering policy design, benchmarking studies, contemporaneous documentation and local compliance to manage cross-border and related-party transactions.
Overview
AL SAHRAA provides tailored transfer pricing advisory services for companies operating in the UAE, including guidance for Dubai and Ajman entities. We help you assess related-party arrangements, develop arm’s-length policies and prepare the documentation required by UAE tax authorities and multinationals’ internal governance. Our approach combines local tax knowledge with international transfer pricing best practices. We perform functional and economic analyses, market benchmarking, and prepare transfer pricing policies and reports that explain pricing methods and comparability adjustments in clear language for auditors and tax authorities. We assist with contemporaneous transfer pricing documentation, master and local files where applicable, and can coordinate with your accounting, legal and finance teams to collect evidence and implement pricing adjustments. We also offer support for voluntary disclosures, audits, and queries from the Federal Tax Authority or corporate tax auditors. Engage us for one-off studies or ongoing transfer pricing maintenance. Our work focuses on practical, defensible positions that balance compliance, operational feasibility and tax efficiency while documenting assumptions and sensitivity testing for future reviews.
What to prepare
- Company incorporation documents and UAE trade license
- Latest audited financial statements and management accounts
- Copies of intercompany agreements and service level agreements
- Detailed transactional records and invoices for related‑party transactions
- Cost allocation schedules and transfer pricing calculations
- Previous tax returns and any prior transfer pricing studies or audit correspondence
How the process works
- Initial consultation and scoping to identify related-party transactions and client objectives
- Data collection: financials, intercompany agreements and transactional records
- Functional analysis and economic benchmarking to select the most appropriate pricing method
- Draft transfer pricing policy, prepare master/local file and contemporaneous documentation
- Implementation support and ongoing compliance monitoring, including audit support
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
Who in the UAE needs transfer pricing documentation?
Entities with material related‑party transactions, part of a multinational group, or those subject to corporate tax reporting should assess transfer pricing obligations and maintain contemporaneous documentation.
What does a transfer pricing study include?
A typical study includes a functional and risk analysis, comparability benchmarking, selection of an arm’s‑length method, pricing analysis, and prepared master/local file documentation.
How long does it take to complete a transfer pricing study?
Timelines vary by complexity and data availability but most standard studies take 4–8 weeks from data receipt; larger or multi-jurisdiction projects take longer.
Can you help if the FTA or auditors ask questions about our transfer pricing?
Yes. We provide audit support, prepare explanatory documentation and can liaise with auditors or tax authorities to respond to queries.
How do you ensure benchmarks are relevant for the UAE?
We use regionally and internationally recognized databases, apply UAE‑specific adjustments where necessary, and document selection criteria and sensitivity analyses to support comparability.
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