Transfer Pricing in the UAE
Transfer Pricing in the UAE refers to how businesses price goods, services, or assets exchanged between related companies or connected persons. In the UAE's current tax environment, this is not limited to international groups; even transactions between local sister companies are covered.
For example, if a manufacturing unit in JAFZA supplies products to its Dubai Mainland sales office, the internal price charged must reflect a fair market value. UAE Corporate Tax Law requires this under the Arm's Length Principle, meaning the price should be the same as what two independent businesses would agree on in normal market conditions.
The key idea is fairness and transparency. If businesses cannot justify or document these prices properly, the FTA may make tax adjustments and impose penalties. At Vista Financials Accounting and Taxation, transfer pricing is handled with clarity, robust documentation, and regulatory alignment.
Our Core UAE Transfer Pricing Services
Managing transfer pricing across jurisdictions can be complex, especially with evolving tax regulations. We support businesses with practical, well-structured transfer pricing strategies that align with regulatory requirements and real business operations.
Our services focus on designing and documenting transfer pricing models that reflect your value chain and commercial substance. From related-party transaction analysis to compliance-ready documentation, we help ensure your transfer pricing approach is defensible and consistent.
Our transfer pricing consultants in Dubai also provide guidance on cross-border and international tax considerations, helping businesses reduce compliance risk and stay prepared for regulatory scrutiny.
Who Needs to Comply with Transfer Pricing in the UAE?
Transfer pricing requirements in the UAE apply to businesses that carry out transactions with related parties or connected persons, whether locally or across borders. This is especially relevant for multinational groups, UAE-based holding structures, and businesses with multiple entities operating under common ownership.
If your company engages in activities such as intercompany sales, shared services, management fees, intellectual property usage, financing arrangements, or cost allocations, transfer pricing rules are likely applicable. This includes transactions between free zone and mainland entities, as well as between UAE and overseas group companies.
Businesses subject to UAE Corporate Tax must ensure that such transactions follow the Arm's Length Principle and are supported by proper documentation. Early identification of transfer pricing exposure helps businesses avoid disputes, tax adjustments, and compliance risks as regulatory scrutiny continues to increase.
Why Choose Vista for UAE Transfer Pricing Compliance
Vista supports businesses with clear, defensible transfer pricing advisory aligned with UAE Corporate Tax requirements, OECD guidelines, and real-world commercial operations across local and cross-border structures.
- ✓ Practical, regulation-aligned transfer pricing
- ✓ Strong documentation and defensibility
- ✓ UAE Corporate Tax expertise
- ✓ OECD-consistent advisory approach
- ✓ Audit-ready compliance support
Our approach prioritises clarity, consistency, and preparedness, helping businesses reduce risk, avoid disputes, and remain confident during regulatory reviews.
