TransferPricing

Specialist UAE transfer pricing services helping businesses manage compliance, documentation, and intercompany transaction risks effectively.

Overview

TransferPricingDoneRight

UAE transfer pricing rules effective from June 2023 require all taxable businesses managing intercompany transactions to maintain arm's length pricing, documentation, and regulatory compliance.

Without structured transfer pricing frameworks and documentation, businesses risk audit exposure, pricing adjustments, and penalties that create significant financial and reputational risk.

WEchartered UAE delivers specialist transfer pricing services combining technical expertise with practical implementation insight to manage compliance risk and support effective tax strategy.

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Industries We Serve

Who We Work With

Multinationals

Multinational groups managing CbCR, Master File, Local File, and APA obligations across UAE operations.

Free Zones

Free zone entities managing transfer pricing compliance across intercompany transactions with related parties.

Banking

Banks and financial institutions managing transfer pricing on intercompany financial transactions and services.

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Oil, gas, and renewables businesses managing transfer pricing across complex cross-border group structures.

Technology

Tech companies managing IP licensing, service fees, and intercompany pricing across global group structures.

Manufacturing

Manufacturers managing transfer pricing on intercompany supply chains, services, and financing arrangements.

What We Offer

Specialist Transfer Pricing Advisory

We deliver comprehensive transfer pricing services combining UAE regulatory expertise with practical implementation insight to manage compliance risk and support effective tax strategy.

Transfer Pricing Advisory

We advise on transfer pricing rules applicability, impact on business operations, and cross-functional implications across VAT, Corporate Tax, customs, and M&A transactions.

Transfer Pricing Documentation

We prepare Local Files, Master Files, and disclosure forms ensuring UAE businesses meet Federal Tax Authority documentation thresholds and compliance obligations accurately.

Benchmarking and Policy Design

We conduct benchmarking studies and design transfer pricing policies aligned with arm's length principles, UAE Corporate Tax law, and OECD guidelines across intercompany arrangements.

CbCR and APA Support

We support multinational groups with Country-by-Country Reporting obligations and guide businesses through Advance Pricing Agreement applications to enhance tax certainty.

Transfer Pricing Due Diligence

We assess transfer pricing implications arising from mergers, acquisitions, restructurings, and cross-border changes helping businesses identify and mitigate transaction-related risks.

Our Process

How We Deliver Transfer Pricing Services

A structured, specialist-led transfer pricing process aligned to UAE Federal Tax Authority requirements and OECD standards.

Step 01

Assess and Identify

Evaluate intercompany transactions, identify risks, and map documentation and compliance obligations.

Step 02

Design and Plan

Develop transfer pricing policies, benchmarking studies, and arm's length pricing frameworks.

Step 03

Document and File

Prepare Local Files, Master Files, disclosure forms, and CbCR submissions accurately and timely.

Step 04

Monitor and Defend

Review compliance periodically, manage FTA queries, and support APA applications and audit defence.

01
Step 01
Assess and Identify
Evaluate intercompany transactions, identify risks, and map documentation and compliance obligations.
02
Step 02
Design and Plan
Develop transfer pricing policies, benchmarking studies, and arm's length pricing frameworks.
03
Step 03
Document and File
Prepare Local Files, Master Files, disclosure forms, and CbCR submissions accurately and timely.
04
Step 04
Monitor and Defend
Review compliance periodically, manage FTA queries, and support APA applications and audit defence.

CASE STUDIES

Real-world examples of our work and impact.

Private Equity Fund Firm in the USA

A US-based private equity fund firm managing multiple portfolio companies approached WEchartered to improve its portfolio monitoring and financial oversight capabilities

A CPA / Accounting Business in Australia

A well-established CPA and accounting services firm based in Australia approached WEchartered to address operational challenges caused by a shortage of skilled

An Influencer Funding Firm in the USA

A rapidly growing influencer funding firm in the United States approached WEchartered to improve the efficiency of its outreach and lead discovery operations.

Transfer Pricing FAQs

UAE transfer pricing rules became effective from 1 June 2023, aligned with the Federal Corporate Tax Law. They apply to all taxable persons conducting related party or connected person transactions during a taxable period, including both mainland and free zone entities meeting the applicable thresholds.

The arm's length principle requires that intercompany transactions between related parties are priced as if conducted between independent parties under comparable circumstances. It is the global standard for transfer pricing compliance and forms the foundation of the UAE's transfer pricing rules under the Federal Corporate Tax framework.

Yes. UAE transfer pricing rules apply to all taxable persons including Qualifying Free Zone Persons. If a free zone entity transacts with related parties, those transactions must comply with the arm's length principle and may require Local File documentation and transfer pricing disclosure form submissions.

A Local File contains detailed information about the taxpayer's related party transactions including transaction nature, parties involved, and benchmarking analysis. It is required when the value of related party transactions exceeds Federal Tax Authority specified thresholds for the taxable period, and must be maintained and updated annually.

The Transfer Pricing Disclosure Form is submitted as part of the Corporate Tax return. It discloses details of related party and connected person transactions conducted during the taxable period where applicable Federal Tax Authority thresholds are exceeded, providing the FTA with visibility of intercompany transaction volumes and nature.

Country-by-Country Reporting is a reporting obligation for multinational enterprise groups with annual consolidated revenue of AED 3.15 billion or more. The report discloses financial and tax information on a jurisdiction-by-jurisdiction basis and is shared between tax authorities under international exchange of information agreements.

Connect With Our UAE Team

From Corporate Tax and VAT to audit and digital transformation, our UAE advisors are ready to support your business at every stage. Reach out today and let us help you move forward with confidence.

TransferPricing

TransferPricingDoneRight