Parties & terms
Who is involved, what was agreed and what occurred in practice.
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UAE Transfer Pricing AdvisoryRelated-party pricing needs evidence.
Related-party pricing needs evidence.
Not assumptions.
Choose the Transfer Pricing work your business needs—from identifying controlled transactions and setting a policy to benchmarking, formal files, return disclosures or an FTA response.
Domestic & cross-borderBoth can fall within the rules
5 focused servicesAssessment through FTA response
Evidence-ledFunctions, terms, pricing and results
Choose the right service
Start with the requirement in front of you.
Select the defined service that matches the present obligation, decision or FTA request. The detailed page explains the scope, deliverables and records needed.
TRANSFER PRICING / 01Parties, transactions
TP Impact Assessment
For a business that needs to identify its Related Parties, Connected Persons, controlled transactions and applicable compliance work.
- Relationship and transaction mapping
- Obligation and documentation assessment
- Prioritised Transfer Pricing action plan
TRANSFER PRICING / 02Method, terms
Policies & Documentation
For a group that needs a pricing policy which reflects the actual functions, assets, risks and commercial arrangements of each party.
- Functional and transaction analysis
- Method selection and policy drafting
- Implementation steps and document alignment
TRANSFER PRICING / 03Comparable evidence
Benchmarking Studies
For transactions that require external comparable data or other economic analysis to support an arm's-length price, rate or range.
- Tested-party and method assessment
- Comparable search and screening
- Results, adjustments and conclusion
TRANSFER PRICING / 04Formal UAE documentation
Local & Master File Support
For a taxable person or group that must assess, prepare or update the formal Transfer Pricing files required under the applicable rules.
- Documentation-threshold assessment
- Local File or Master File preparation
- Financial schedules and consistency review
TRANSFER PRICING / 05Return schedules, evidence
Disclosures & Audit Assistance
For a business completing related-party or connected-person return schedules, or responding to an FTA Transfer Pricing request.
- Disclosure data and threshold review
- Return-to-ledger transaction reconciliation
- Information-request and audit response support
Arm's-Length Support
Start with what each party actually does.
A label such as management fee, loan or cost allocation does not establish an arm's-length result. The analysis should connect the commercial arrangement, conduct of the parties, functions, assets, risks, pricing method and recorded outcome.
Functional analysis
The functions performed, assets used and risks controlled by each party.
Method & evidence
A suitable pricing method supported by internal or external evidence.
Financial outcome
An implemented result that reconciles to agreements, invoices, ledgers and the tax return.
Not sure which service fits?
Choose by the type of work required.
Transfer Pricing work should follow the requirement—not a standard document bundle.
Understand the exposure
Use an Impact Assessment when related parties, transaction categories or documentation obligations are not yet clear.
Establish the pricing
Use Policy & Documentation and Benchmarking when the method, commercial terms or arm's-length result need support.
Complete formal compliance
Use Local & Master File Support for formal documentation, or Disclosures & Audit Assistance for return schedules and FTA requests.
Transactions commonly reviewed
Transfer Pricing extends beyond the sale of goods.
The correct approach depends on the transaction and the economically significant activities of the parties.
Goods and distribution
Manufacturing, procurement, distribution, agency and other supply-chain arrangements within the group.
Intra-group services
Management, finance, technical, support and shared-service charges, including benefit and allocation evidence.
Financial transactions
Intercompany loans, cash pooling, guarantees and other financing arrangements, including their commercial terms.
Intangibles and restructuring
Licences, intellectual property, business restructurings and other arrangements requiring careful functional analysis.
Before you choose
Common questions about our Transfer Pricing services.
These answers clarify which mkACE service is likely to fit. The final treatment depends on the relevant facts, records and current legislation.
Do UAE Transfer Pricing rules apply only to cross-border transactions?
No. The rules can apply to transactions with Related Parties and Connected Persons whether the counterparties are in the UAE mainland, a Free Zone or another jurisdiction.
Does a benchmarking study complete the Transfer Pricing analysis?
Not by itself. The method and comparable evidence must follow the transaction terms and functional analysis, and the result must be implemented in the accounts.
Does every business need a Local File and Master File?
No. Formal file requirements depend on the applicable conditions and thresholds. The arm's-length requirement and supporting-record expectations may still apply even where formal files are not required.
Is an intercompany agreement enough to support the charge?
No. The agreement should match the actual conduct, benefit, functions, risks, pricing method, invoices and financial outcome.
Can mkACE help with the Corporate Tax return disclosures?
Yes. We can assess the applicable schedules, organise transaction data and reconcile the disclosed amounts to the ledgers and supporting Transfer Pricing work.
Need help choosing?
Speak to a Transfer Pricing Adviser Tell us the related-party transaction—not the document name.
Share the parties, transaction type, values, existing agreements and filing position. We will identify whether you need assessment, pricing support, documentation, disclosure work or an FTA response.