Transfer Pricing Documentation Services UAE
The FTA Does Not Just Want Arm’s Length Pricing. It Wants Proof.
Having a transfer pricing policy is not enough. The UAE Corporate Tax law requires documented evidence that your related party transactions comply with the arm’s length principle. If the FTA asks for your documentation and you do not have it, you lose the ability to defend your position. Jazaa prepares the documentation that supports your transfer pricing before anyone asks to see it.
What Transfer Pricing Documentation Requires
Under the UAE CT law, businesses meeting certain thresholds must maintain a master file and a local file. The master file covers the overall group structure, business activities, and global transfer pricing policies. The local file documents the specific intercompany transactions of the UAE entity, the pricing methodologies used, and the comparability analysis that supports them.
Disclosure Forms
In addition to the master and local files, the FTA may require a transfer pricing disclosure form submitted alongside your CT return. This form summarizes your related party transactions and the methods used to price them.
Why Businesses Choose Jazaa for TP Documentation
Documentation prepared contemporaneously, not after an FTA request
Benchmarking studies that use comparable data
Files structured to answer the questions the FTA will ask
How Jazaa Prepares Your Documentation
- 1
Transaction Analysis
We review every intercompany transaction, categorize them by type, and determine which require benchmarking.
- 2
Comparability Research
We conduct benchmarking studies using comparable transaction data to establish arm's length ranges for your key transaction types.
- 3
Master File Preparation
We prepare the master file covering your group structure, business overview, financial activities, and group-wide TP policies.
- 4
Local File Preparation
We prepare the local file documenting your UAE entity's specific transactions, the TP methods applied, and the financial analysis supporting each.
- 5
Disclosure Form Completion
We complete the TP disclosure form for submission with your Corporate Tax return.
Everything Included in Your TP Documentation Engagement
- Intercompany transaction inventory and categorization
- Benchmarking studies for all material transaction types
- Master file preparation per UAE requirements
- Local file preparation with transaction-level analysis
- Transfer pricing disclosure form completion
- Comparability analysis with documented search methodology
- Annual update of documentation for subsequent tax periods
- Support for FTA review of your TP position
Common Questions About
Transfer Pricing Documentation
Documentation should be prepared contemporaneously, meaning at the time of the transaction or at least by the time you file your CT return. Preparing it only when the FTA asks is too late to be credible.
The FTA can impose penalties for failure to maintain required documentation. More importantly, without documentation, you cannot defend your pricing during an audit, which may result in income adjustments and additional tax.
Material transactions require benchmarking with comparability analysis. Low-value or routine transactions may be covered by simplified approaches, depending on the FTA's guidance.
Annually. Your documentation must reflect the transactions and conditions of each tax period.
Yes. We prepare the UAE local file and coordinate with your international advisors on the master file to ensure consistency across jurisdictions.
Get In Touch
contact@jazaa.com
LOCATION
Dubai, UAE with clients across all Emirates
Meeting
Book a consultation to discuss your specific financial needs
