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UAE Taxation & Regulatory Compliance

Transfer Pricing

Arm's length pricing documentation and Country-by-Country Reporting (CbCR) for UAE entities. Since the introduction of UAE Corporate Tax, transfer pricing has become a live compliance requirement for related-party transactions, not just an international tax concept.

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Services
UAE
Jurisdiction
What it covers

Scope of service.

PNPC Global's Transfer Pricing service covers Transfer Pricing Advisory & Documentation for UAE entities with related-party or connected-person transactions, ensuring pricing is set and documented on an arm's length basis in line with UAE Corporate Tax requirements, plus Country-by-Country Report (CbCR) Filing for qualifying multinational groups above the applicable revenue threshold.

Services in this category

Transfer Pricing.

Key points

What to know.

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Transfer Pricing Advisory & Documentation for related-party and connected-person transactions

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Arm's length pricing analysis aligned to UAE Corporate Tax transfer pricing rules

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Country-by-Country Report (CbCR) Filing for qualifying multinational groups

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Documentation structured to withstand FTA review

Frequently asked
Does transfer pricing apply even to UAE-only group structures?
UAE Corporate Tax transfer pricing rules apply to transactions between 'related parties' and 'connected persons,' which can include UAE-only group companies and even transactions with the owner or connected individuals, not just cross-border dealings — we assess your specific related-party transactions regardless of geography.
What documentation do I need to support related-party pricing?
Depending on your size and transaction value, this can range from disclosure of related-party transactions in your Corporate Tax return to a full transfer pricing documentation file demonstrating the arm's length nature of pricing. We scope the right level of documentation to your risk profile.
Which groups need to file a Country-by-Country Report in the UAE?
CbCR generally applies to UAE-headquartered multinational groups above a consolidated revenue threshold, requiring a jurisdiction-by-jurisdiction breakdown of revenue, profit and tax paid. We confirm whether your group meets the threshold and manage the filing.

Jurisdiction

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United Arab Emirates

Free zone, mainland & offshore

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