Who must prepare transfer pricing documentation in the UAE?

Any taxable person with related-party or connected-person transactions. Local File and Master File are mandatory where revenue exceeds AED 200 million or the group's consolidated revenue exceeds AED 3.15 billion.

What is the Transfer Pricing Disclosure Form?

A schedule submitted with the corporate-tax return summarising related-party transactions. Bin Ghannam prepares it alongside the annual return.

Do you carry out benchmarking studies?

Yes. Comparability analyses using RoyaltyRange, TP Catalyst and public databases, aligned to OECD Chapter III guidance.

What methods does the UAE accept?

All five OECD-recognised methods: CUP, Resale Price, Cost Plus, TNMM and Profit Split. Method selection is documented in the Local File.

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Transfer Pricing UAE

Local File, Master File, CbCR and Disclosure Form aligned with OECD BEPS and UAE CT rules.

Quick answer

Transfer Pricing UAE by Bin Ghannam: Local File, Master File, CbCR and Disclosure Form aligned with OECD BEPS and UAE CT rules. Delivered across the UAE — mainland, ADGM, DIFC, JAFZA, DAFZA, DMCC, RAKEZ and DSOA — and signed by a senior partner.

Provider: Bin Ghannam
Jurisdiction: UAE-wide
Approvals: ADGM · DIFC · MoE
Response time: WhatsApp < 5 min

UAE corporate tax introduced transfer-pricing rules aligned with OECD BEPS Action 13. Related-party and connected-person transactions must meet the arm's-length principle, with contemporaneous documentation for qualifying taxpayers.

Bin Ghannam prepares the Transfer Pricing Disclosure Form, Local File, Master File and Country-by-Country Report, plus benchmarking studies using RoyaltyRange, TP Catalyst and public databases.

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FAQ

Transfer Pricing UAE — frequently asked questions

Straight answers on scope, jurisdiction and compliance. Need more? Message a partner on WhatsApp.

Who must prepare transfer pricing documentation in the UAE?: Any taxable person with related-party or connected-person transactions. Local File and Master File are mandatory where revenue exceeds AED 200 million or the group's consolidated revenue exceeds AED 3.15 billion.
What is the Transfer Pricing Disclosure Form?: A schedule submitted with the corporate-tax return summarising related-party transactions. Bin Ghannam prepares it alongside the annual return.
Do you carry out benchmarking studies?: Yes. Comparability analyses using RoyaltyRange, TP Catalyst and public databases, aligned to OECD Chapter III guidance.
What methods does the UAE accept?: All five OECD-recognised methods: CUP, Resale Price, Cost Plus, TNMM and Profit Split. Method selection is documented in the Local File.

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