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Transfer pricing refers to the pricing of goods, services, and intangibles transferred between related entities within a multinational group. This pricing affects how profits are allocated across jurisdictions, directly impacting tax liabilities. With Dubai emerging as a global business hub, transfer pricing in Dubai and the wider UAE has gained significant attention from both regulators and companies.
The UAE government, aligning with international tax standards, has introduced transfer pricing regulations to ensure transactions between related parties are conducted at arm's length. Compliance with transfer pricing UAE requirements is essential for businesses to avoid penalties, audits, and disputes with tax authorities.
The UAE’s tax landscape is evolving rapidly, with increased scrutiny on tax practices among multinational companies. Transfer pricing in the UAE is no longer optional—it is a regulatory requirement, particularly after the introduction of the UAE Economic Substance Regulations and the Corporate Tax Law.
Companies operating in Dubai and other emirates must document their transfer pricing policies and prepare a comprehensive transfer pricing report demonstrating that their intercompany transactions comply with the arm’s length principle. This shift makes access to expert transfer pricing services in Dubai vital for any business aiming to maintain regulatory compliance while optimizing tax outcomes.
Our transfer pricing services cover a full range of advisory, documentation, and compliance solutions tailored to meet the unique requirements of companies operating in Dubai and across the UAE. Our key offerings include:
Our advisory services provide strategic guidance on establishing transfer pricing policies that align with both business goals and UAE tax laws. We help clients understand regulatory changes, evaluate risk exposure, and design robust pricing models for intercompany transactions.
A transfer pricing report is an essential document required by the UAE tax authorities. It details the methodologies used to determine prices between related entities and supports the company’s compliance with local regulations. We prepare comprehensive and defensible transfer pricing reports, including functional analysis, benchmarking studies, and economic analysis.
Our tax transfer pricing services focus on minimizing tax risks while ensuring compliance. We assist in preparing documentation in line with OECD guidelines and UAE-specific requirements, helping businesses avoid costly penalties and audits.
Companies operating in the financial services sector often face complex transfer pricing challenges due to the intangible nature of many financial products and services. Our experts have specialized knowledge in financial services transfer pricing, ensuring appropriate valuation and documentation of transactions within banking, insurance, and investment entities.
Our team combines deep understanding of UAE tax law with global transfer pricing best practices. We are well-versed in the nuances of transfer pricing in Dubai and the broader UAE context, enabling us to deliver tailored, practical solutions.
Every business is unique, and so are its transfer pricing challenges. We offer personalized advisory services to design transfer pricing frameworks that reflect your specific industry, business model, and regulatory environment.
Proper documentation is the backbone of transfer pricing compliance. We ensure that your transfer pricing report and supporting documents are thorough, clear, and audit-ready, helping you mitigate regulatory risks effectively.
Regulatory Compliance: Meet all UAE transfer pricing regulations and international standards.
Risk Mitigation: Avoid penalties, tax adjustments, and lengthy audits.
Optimized Tax Efficiency: Structure transactions to reflect true economic value without compromising compliance.
Improved Business Transparency: Facilitate clearer financial reporting and stakeholder confidence.
With Dubai’s growing role as a global trade and financial center, transfer pricing in Dubai impacts a wide range of industries, including manufacturing, trading, real estate, and financial services. The UAE's commitment to OECD guidelines and BEPS (Base Erosion and Profit Shifting) initiatives means transfer pricing scrutiny will only increase.
Businesses must be proactive, starting from accurate functional analyses of business operations to selecting appropriate transfer pricing methods and preparing thorough documentation.
Our transfer pricing advisory services focus on guiding companies through the complexities of UAE regulations with clarity and confidence. We assist in:
Conducting risk assessments to identify potential transfer pricing issues.
Developing transfer pricing policies that balance commercial realities and tax compliance.
Benchmarking intercompany prices using data-driven market comparables.
Advising on dispute resolution and advance pricing agreements (APAs).
Navigating transfer pricing in the UAE requires expert insight and practical experience. Whether you are a multinational corporation or a local entity engaged in related-party transactions, our team is here to help you comply with evolving tax regulations.
Our transfer pricing services in Dubai are designed to provide peace of mind, allowing you to focus on your core business activities while we handle the complexities of transfer pricing compliance.
Contact us today to learn more about how our transfer pricing services can support your business in Dubai and the UAE. Stay compliant, manage risks, and optimize your tax position with trusted advisors by your side.
The Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (Corporate Tax Law) was issued in United Arab Emirates (UAE) on 9th December 2022, providing a full new corporate tax system for UAE, including introduction of the federal corporate tax at basic tax rate of 9% and other matters connected to corporate taxation (domestic and international ones)[1]. The Federal Decree-Law is effective for financial years starting on or after June 1st, 2023.
Since basic corporate tax rate of 9% is one of the lowest rates worldwide, and UAE as a trading hub and a commercial center is gaining its popularity with MNEs (multinational entities), a risk of tax base erosion and profit shifting arises.
To address these concerns, the Corporate Tax Law has also introduced commonly used international tax instruments, including transfer pricing (TP) rules. The rules are designed closely to OECD TP Guideline.
[1] An overview of its provisions can be found on UAE Ministry of Finance official website:
https://mof.gov.ae/corporate-tax/
A prison sentence and a monetary penalty not less than the amount of evaded tax and not exceeding (3) three times of it, or either of the two, shall be imposed on any person who has committed tax evasion by deliberately decreasing the due tax or participating in any form of Tax evasion (Article 25 of the Federal Decree-Law No. 28 of 2022 on Tax Procedures (issued September 30th, 2022, effective from March 1st, 2023).
Transfer pricing rules are commonly used to ensure that prices in intragroup transactions are arm’s length, i.e. are at the market level. The main purpose of these rules is to prevent tax avoidance by shifting transactional profits to a jurisdiction with a lower tax burden.
The core base of TP regulation is an arm’s length principle, which means the results of the transaction or arrangement are consistent with the results that would have been realised if the parties to the transaction were not related parties and had engaged in a similar transaction or arrangement under similar circumstances.
To prove that the financial results of the transaction meet the arm’s length, it is compared with the market prices or profitability using TP methods or its combination. Commonly a TP documentation (Local file) is prepared to justify the market level of the prices in the controlled transactions. The TP documentation usually contains the description of a transaction, procedure of analysis, rationale for the method choice and results of its application, and is further presented to the tax authorities by request or along with reporting.
A.O. PoznyakDeputy General Director for FinanceCJSC "Moscow Brewing Company" has been cooperating with LLC "A.D.E. Accounting" on transfer pricing issues since 2017.
We can confidently recommend A.D.E. Accounting LLC as a reliable and responsible partner.
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A. GryaznykhDirector of the Taxation DepartmentJSC (N) Volvo Vostok has been cooperating with A.D.E. Professional Solutions LLC on various transfer taxation issues since 2013.
As a customer, we highly appreciate the timeliness and quality of the work performed and can confidently recommend A.D.E. Professional Solutions LLC as a reliable partner.
Y.B. GinzburgCEO, Chairman of the Management BoardLLC "INC" during 2020-2022 cooperates with LLC "A.D.E. Professional Solutions" on issues related to the application of legislation on transfer pricing.
We recommend A.D.E. Professional Solutions LLC as a reliable, responsible partner in transfer pricing and corporate taxation.
E.V. ShvetsovaDirector of Finance and AdministrationA.D.E. Professional Solutions LLC has been providing support to Ritter Sport Chocolate LLC on transfer pricing issues since 2020.
We can confidently recommend A.D.E. Professional Solutions LLC as a reliable and responsible partner in the field of TP and corporate taxation.
O.S. ZegeHead of OP in LLC "Doppelmair Rush"A.D.E. Professional Solutions LLC provides support to Doppelmair Rush LLC on transfer pricing issues.
We can confidently recommend A.D.E. Professional Solutions LLC as a reliable and responsible partner in the field of TP and corporate taxation.
Y.V. KalabinGeneral managerA.D.E. Professional Solutions LLC has been providing transfer pricing support to Paul Hartmann LLC since 2018.
We recommend A.D.E. Professional Solutions LLC as a responsible company that is attentive to customer requests and competently suited to its work.
M.L. IgnatievGeneral managerA.D.E. Professional Solutions LLC has been preparing transfer pricing documentation for Hansgroe LLC since 2018.
We recommend A.D.E. Professional Solutions LLC as a qualified contractor and a reliable partner in the field of TP and corporate taxation.
I.L. GorkovGeneral managerA.D.E. Professional Solutions LLC has been providing support to Nexine JSC on transfer pricing issues since 2020.
We can confidently recommend A.D.E. Professional Solutions LLC as a reliable and responsible partner in the field of TP and corporate taxation.
