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JPA Group
VAT & Tax

Transfer Pricing Services in UAE

Under UAE Corporate Tax, transactions with related parties and connected persons must meet the arm’s-length standard. JPA delivers OECD-aligned benchmarking, master and local files, and the disclosure form — so your intra-group pricing is defensible and your group avoids transfer pricing adjustments and penalties.

  • FTA-Approved Tax Agent
  • Trusted by 1,500+ UAE businesses
  • Partner-led since 2001
Why Transfer Pricing Services in UAE with JPA
Overview

Why Transfer Pricing Services in UAE with JPA

Under UAE Corporate Tax, transactions with related parties and connected persons must meet the arm’s-length standard. JPA delivers OECD-aligned benchmarking, master and local files, and the disclosure form — so your intra-group pricing is defensible and your group avoids transfer pricing adjustments and penalties.

What's Included

Everything You Need, Handled

Related-Party Mapping

We identify your related parties and connected persons and the controlled transactions that fall within the rules.

Arm’s-Length Benchmarking

We benchmark your intra-group pricing against comparable data to evidence an arm’s-length result.

Master & Local File

We prepare the master file and local file for groups that meet the UAE revenue thresholds.

Disclosure Form

We complete the transfer pricing disclosure form filed alongside your Corporate Tax return.

Policy Design

We help design and document intra-group pricing policies that hold up to FTA scrutiny.

Audit Defence

We support your position if the FTA reviews related-party pricing, with documentation ready to file.

How It Works

A Clear, Partner-Led Process

  1. 01

    Identify

    We map related parties and controlled transactions.

  2. 02

    Benchmark

    We test pricing against comparable market data.

  3. 03

    Document

    We prepare the disclosure form and TP files.

  4. 04

    Maintain

    We refresh documentation as the business changes.

FAQ

Frequently Asked Questions

Does UAE transfer pricing apply to me?+
If you transact with related parties or connected persons, the arm’s-length principle applies regardless of size, and a disclosure form may be required with your CT return. Larger groups also need master and local files.
When are master and local files required?+
They are generally required where the group has consolidated revenue at or above AED 3.15 billion, or the UAE entity has revenue at or above AED 200 million. We confirm your thresholds.
What is the arm’s-length principle?+
It means related parties must price transactions as independent parties would. We benchmark your pricing against comparable data to demonstrate compliance.
What if my pricing is not at arm’s length?+
The FTA can adjust your taxable income and apply penalties. We review your arrangements, document them properly and recommend changes before issues arise.
FTA-Approved Tax Agent

Ready to Get Started?

Book a free 15-minute consultation with a JPA advisor — no obligation, just clear answers.