Documentation of Transfer Pricing in the UAE – Atharidca's Technical Assistance

With the introduction of Corporate Tax in the UAE, Transfer Pricing (TP) rules became one of the key areas of compliance for businesses that conduct cross-border and related-party transactions. According to the UAE Federal Tax Authority (FTA), entities are currently mandated to uphold adequate Transfer Pricing documentation to support the arm's length character of their transactions and prevent tax uncertainties.

At Atharidca, we offer Transfer Pricing documentation specifically designed to satisfy FTA demands. Our professional staff will make sure that your company is in full compliance and ready for any examination by tax officials.

Transfer Pricing compliance in the UAE requires three documents:

• Master File: A company-wide report describing the worldwide organization, transfer pricing strategy, and financial operations of multinational companies.
• Local File: A business-specific report describing the nature and value of related-party transactions done in the UAE.
• Disclosure Form: An obligatory form filed annually with the Corporate Tax return, summarizing related-party transactions and dealings.

Companies that are members of a multinational group or have related-party dealings in excess of certain thresholds have to prepare and file such documents. A lack of proper documentation may lead to penalties, tax adjustments, and reputational damage.

Atharidca offers full-cycle Transfer Pricing documentation services comprising risk assessment, benchmarking analysis, documentation preparation, and ongoing advisory. We map your documentation against OECD guidelines and UAE tax legislations for accuracy, consistency, and transparency.

Prevent excessive tax exposure and fines by joining us to simplify your Transfer Pricing compliance. Whether you are a Free Zone company, a mainland business, or a branch of a multinational corporation, we ensure that your related-party transactions comply with regulations.

Contact Atharidca today for professional and trusted Transfer Pricing documentation services in the UAE.