The return asks for related-party data
The business needs to identify the reportable population, apply current schedule logic and reconcile the values.
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UAE Transfer Pricing / Disclosures & FTA Response
Make the return disclosures traceableand the FTA response controlled.
This service supports two connected pressure points: completing the related-party and connected-person schedules before filing, and organising an evidence-led response after an FTA request. Values, parties, transaction categories and pricing support are reconciled so management can see exactly what is being submitted.
Return-to-ledgerDisclosed values tie back to source records
Threshold-awareCurrent schedule conditions are tested by period
Deadline-controlledRequests, owners and response items are tracked
When this service fits
Choose it for a defined business need.
Choose the pre-filing track when the return schedules need to be populated. Choose the response track as soon as an FTA notice or information request is received.
Connected-person payments need review
Payments or benefits require classification, value support and alignment with the relevant return schedule.
An FTA information request has arrived
The notice contains a deadline, requested records or transaction questions that need a controlled response plan.
Existing files do not reconcile
The policy, benchmark, Local File, ledgers and return schedule show inconsistent values or transaction descriptions.
How the engagement moves
Four stages. A defined output at every stage.
The engagement follows either a pre-filing or FTA-response path. Both begin with a controlled transaction population and a clear record of what supports each number.
01Stage 01
Triage the requirement
Confirm the tax period, filing or notice deadline, requested schedules, entities, transactions and decisions required from management.
Stage outputRequirement and deadline tracker
02Stage 02
Build and reconcile the population
Map parties and categories, test the applicable schedule conditions, and tie transaction values to ledgers and financial statements.
Stage outputReconciled disclosure population
03Stage 03
Review the pricing support
Check consistency across agreements, policies, benchmarks, Local File sections, invoices, calculations and the recorded outcome.
Stage outputPricing-support gap memo
04Stage 04
Prepare the submission pack
Complete the schedule workings or draft the indexed FTA response, track approvals and retain the exact material submitted.
Stage outputApproved submission pack
Defined deliverables
What management receives.
Deliverables are selected for the track required. An FTA response pack is not added to a routine return-disclosure engagement unless a request exists.
Disclosure population and threshold memo
Parties, transaction categories, current schedule tests, reportable values and judgement points for the return.
Return reconciliation pack
A trace from disclosed amounts to transaction ledgers, trial balance, financial statements and Transfer Pricing support.
FTA request tracker
Requested items, source owners, deadlines, status, dependencies and management decisions in one controlled register.
Indexed response draft
A structured response with evidence references, reconciliations, explanations and an archive of the approved submission.
Disclosure and response discipline
The schedule is part of the tax return—not a separate data exercise.
The disclosure population should be tested against the current return requirements for the relevant period and reconciled to the same accounts used for Corporate Tax. Where the FTA asks for support, the response should show the transaction, method, evidence and financial result consistently.
Federal Tax Authority — Transfer Pricing Guide (CTGTP1)Use the UAE definitions
Related Parties and Connected Persons are not identified solely from an accounting disclosure or group label.
Reconcile before submission
Categories, directions and values should tie to controlled transaction ledgers and the financial statements.
One transaction, one story
Agreements, conduct, policy, benchmark, file and return should not contradict each other.
Answer the notice received
Provide complete, indexed evidence for the questions asked and record material assumptions or unavailable items.
Records to begin
Start with the evidence that creates the position.
For an active FTA request, send the notice and deadline first. We then issue a focused evidence list rather than asking for the entire tax archive.
- Corporate Tax return draft and filing deadline
- Related-party and connected-person transaction ledgers
- Financial statements, trial balance and tax computation
- Agreements, policies, invoices and calculation files
- Benchmarking reports, Local File and Master File
- Ownership and connected-person information
- FTA notice, questions, deadline and prior correspondence
- Records of prior submissions or adjustments
Questions before you engage
Clear answers about this scope.
These answers explain the service boundary. The final treatment and engagement plan depend on the entity, period, records and current UAE requirements.
Do all related-party transactions appear in the return schedules?
The applicable schedules and reportable values depend on the current return requirements for the relevant period. We test those rules against the complete transaction population.
Can you work with our Corporate Tax return preparer?
Yes. We provide a controlled schedule and reconciliation pack so the tax-return preparer can use the agreed data without rebuilding the analysis.
What should we send first after an FTA request?
Send the complete notice, issue date, response deadline and any linked correspondence. Do not wait to assemble every requested record before raising the request.
Will you communicate directly with the FTA?
That depends on the agreed engagement, portal authorisations and role permitted. The scope states who drafts, reviews, submits and attends meetings.
Does audit assistance include a reconsideration?
No. A reconsideration or later dispute stage is assessed separately after reviewing the decision, grounds, deadline and required specialist support.
Related services
Move to the service that matches the next requirement.
Each page has its own defined purpose. Use the current service for the work described here, or choose another service when the business need changes.
Contact Us
Start Disclosure or FTA Support A filing deadline or FTA notice should arrive with its context intact.
Use the contact link below and attach the return status or FTA request so the first review starts with the relevant records.