The Federal Tax Authority (FTA) has announced that businesses must complete Corporate Tax registration within 90 days from the Date of Incorporation / MOA.
UAE Transfer Pricing Consultants

UAE Transfer Pricing Consultants

In today’s UAE business environment, transfer pricing is no longer optional; it's essential. With the introduction of corporate tax and OECD-aligned rules, the Federal Tax Authority (FTA) requires companies engaged in controlled related-party transactions to maintain accurate, timely, and defendable transfer pricing documentation, subject to the applicable thresholds and disclosure requirements. Partnering with experienced UAE transfer pricing consultants ensures compliance while minimizing risks and optimizing tax strategies.

UAE_transfer_pricing_Consultant
Expert Transfer Pricing UAE Solutions for Compliance and Growth

For multinational groups, family-owned businesses, and UAE companies with cross-border dealings, this can feel overwhelming:

  • Which rules apply to you?
  • How do you prove your prices are arm’s length?
  • What if the tax authorities ask for records from three years ago?

That’s where Reyson Badger steps in. We combine global transfer pricing consultants expertise with deep UAE tax knowledge to design structured, data-backed strategies. Our goal is simple: help you stay compliant, reduce tax risk, and optimize your pricing to support growth.

We don’t just prepare documents, we build a robust, defensible transfer pricing UAE framework that works in real life, not just on paper.

What You Gain with Us

  • A clear, repeatable process for TP planning, documentation, and risk control
  • Direct connection between your operations, value creation, and transfer prices
  • A compliant, defendable strategy aligned with UAE tax laws and OECD BEPS guidelines


Who We Serve

  • Multinational corporations with cross-border intercompany transactions
  • UAE-based groups with related-party activities seeking compliant scalability
  • Family-owned or private groups entering international markets


UAE’s Evolving Transfer Pricing Consultants Landscape

The UAE has moved from a historically low-tax environment to an established corporate tax regime, with transfer pricing rules now embedded in the legal and administrative framework. 

Key Developments

  • Alignment with OECD BEPS Actions (including Action 13 – Master File, Local File, and benchmarking requirements)
  • Introduction of thresholds and documentation standards under the UAE Corporate Tax regime
  • Increased enforcement activity and penalties for missing or inaccurate documentation
  • Stronger emphasis on risk assessment, transparency, and consistent pricing policies

What This Means for You

  • Documentation must match reality  no generic templates
  • Master and Local Files should explain the who, what, when, where, why, and how of your intercompany dealings
  • Benchmarking studies must use credible, comparable data
  • Pricing policies must align with both local law and international standards to avoid disputes

 

Our Comprehensive Transfer Pricing Consultants Services in UAE

1. Transfer Pricing Policy & Documentation

We prepare comprehensive, defensible documentation packages, Master File, Local File, functional analyses, and benchmarking aligned with UAE rules and OECD guidance and designed to withstand tax authority scrutiny based on the facts and comparability evidence.

What You Get:

  • Master File (BEPS-compliant): covering group structure, business activities, intangibles, financial arrangements, and overall TP policy
  • Local File: specific to each UAE entity, detailing controlled transactions and local context
  • Functional & Risk Analysis (FAR): mapping value drivers, risks, and responsibilities
  • Benchmarking studies: using methods like TNMM, CUP, or RPM with high-quality comparable
  • Intercompany agreement review/drafting: ensuring contracts match pricing policies
  • Documentation library & version control: keeping your records up-to-date and accessible
  • Tax authority-ready summaries: making audits faster and less disruptive


2. Transfer Pricing Strategy & Planning

We align your business model with tax efficiency and compliance from day one.

What You Get:

  • Operating model & value chain mapping  to see where value is really created
  • Scalable TP policy framework  built for your growth plans
  • Scenario planning for restructures, expansions, or new markets
  • APA advisory - we prepare and advise on APA / ruling requests and submissions designed to obtain greater certainty from the
  • Tax authorities, subject to regulatory approval and the FTA’s discretion.
  • M&A TP due diligence, identifying risks and opportunities in transactions
  • Tax-efficient intercompany financing policy  that meets TP rules and optimizes cash flow


3. Transfer Pricing Consulting, Audit & Dispute Support

We protect your interests when the tax authorities come calling.

What You Get:

  • Pre-audit readiness check, verifying data quality, controls, and documents
  • Full support during FTA audits from the first notice to the final settlement
  • Dispute strategy & negotiation to reduce adjustments and penalties
  • Drafting responses with clear, precise answers to audit requests
  • Post-audit remediation, fixing gaps to prevent future issues

 

UAE Corporate Tax Law and Its Impact on Transfer Pricing

The introduction of the UAE Corporate Tax Law has significantly influenced transfer pricing regulations, requiring businesses to align with international standards such as the OECD guidelines. Companies operating in the UAE must now ensure proper documentation, compliance, and transparency in related-party transactions to avoid penalties. This shift emphasizes the importance of accurate reporting and strategic planning in corporate tax management. Partnering with experienced Corporate Tax Consultants in UAE, supported by specialized transfer pricing services, can help businesses navigate these complex requirements, prepare Master and Local Files, and implement effective policies. Working with a trusted transfer pricing consultant in Dubai ensures compliance, minimizes risks, and supports long-term business growth.

FAQ

UAE Transfer Pricing Consultants

Transfer pricing is the pricing of transactions between related entities to ensure that intercompany arrangements reflect market-based values and align with tax obligations.

We prepare a Master File and Local File aligned with BEPS Action 13, supported by a Functional and Risk Analysis (FAR) and robust benchmarking studies. Documentation is customized to reflect your value chain and local regulatory nuances.

For many entities under the UAE Corporate Tax regime, especially those meeting thresholds, transfer pricing documentation is mandatory. Even where not strictly required, robust TP documentation is highly recommended for risk management.

TP rules apply to controlled transactions with related or connected persons (for example, cross-border services, intercompany financing, and transfers of goods or intangibles). Documentation and disclosure obligations depend on statutory definitions, materiality thresholds, and the TP disclosure requirements.

Multinational enterprises, UAE-based groups with related-party transactions, and companies subject to corporate tax. Any entity with related-party transactions that could influence taxable income should consider TP analysis.

A typical engagement spans 8–14 weeks for initial master/local file development and policy design, depending on transaction complexity, data availability, and the need for benchmarking. Ongoing monitoring and updates occur on a defined cadence (e.g., annual or semi-annual).

organizational charts, business descriptions, transfer pricing policies, functional analyses, transactional data (prices, volumes, terms), intercompany agreements, financial statements, and any prior TP documentation or tax authority correspondence.

We select credible, comparable companies, apply appropriate methods (e.g., TNMM, CUP, RPM), justify adjustments, and document data sources and assumptions. We provide sensitivity analyses and defendability reviews to withstand scrutiny.
Corporate Tax

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