Transfer Pricing Compliance under UAE Corporate Tax Law

SBMG & Co. offers comprehensive Transfer Pricing (TP) consultancy services in the UAE. Our offerings are aligned with the OECD guidelines and the UAE Corporate Tax Law to ensure full compliance for businesses with related party transactions or multinational operations. We assist with documentation, benchmarking, policy drafting, and regulatory filings.

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1. Transfer Pricing Benchmarking Policy

We help prepare a robust Transfer Pricing Benchmarking Policy forming the foundation of TP compliance, including:

• Functional, Asset, and Risk (FAR) Analysis
• Selection of the Most Appropriate Method (MAM)
• Establishing Arm’s Length Price or Range using reliable comparables
• Drafting of policy documentation with reasonable assumptions
• Ensuring consistency with the group’s global TP framework (if applicable)

2. Master File Preparation

For qualifying Multinational Enterprises (MNEs), we assist in preparing the Master File, which includes:

• Organizational structure of the group
• Details of intercompany transactions and agreements
• Overview of supply chain for top 5 products/services by turnover
• Description of intangible assets owned by the group
• Group financing arrangements and guarantees

3. Local File Preparation

We provide full support in preparing the Local File tailored for UAE entities, including:

• Company structure and reporting hierarchy
• Functional analysis (FAR) of UAE operations
• Details of intra-group receipts and payments
• Methodology selection and justification for each transaction
• Documentation of comparables and benchmarking outcomes

4. Transfer Pricing Disclosure Form (TPDF)

We assist in preparing and reviewing the TPDF required under the UAE Corporate Tax Return, covering:

• Accurate classification of related party transactions
• Disclosure of TP methods and countries involved
• Ensuring completeness as per UAE thresholds and FTA compliance

Why Choose SBMG & Co.?

• Experienced Corporate Tax and TP Advisory Team
• Access to licensed international benchmarking databases
• OECD-aligned methodologies and documentation
• Support for MNEs, Free Zones, and Mainland companies
• Confidential, transparent, and audit-ready reporting