Corporate Tax Transfer Pricing Services in Dubai are a critical compliance requirement under the UAE Corporate Tax Law. Businesses operating in the United Arab Emirates must ensure that transactions with related parties and connected persons follow the arm’s length principle and are supported by proper transfer pricing documentation.
DX & RISE Consultants provide UAE corporate tax transfer pricing advisory services to help businesses meet regulatory obligations, reduce tax risk, and remain audit-ready. Our approach combines legal, economic, and accounting expertise aligned with local tax authority expectations.
Transactions between related parties and connected persons must reflect pricing that would apply between independent parties under similar conditions.
Defines ownership, control, and kinship relationships that trigger transfer pricing compliance.
Ensures that payments to owners, directors, or key management personnel reflect market value and commercial substance.
Mandates the maintenance of a Master File and Local File where prescribed thresholds are met.
Transfer pricing compliance applies to businesses that engage in related party or connected person transactions, including:
If your business files a UAE Corporate Tax return and has related party transactions, transfer pricing compliance is mandatory.
For groups with entities in Mainland Dubai, Free Zones (like DMCC, DIFC, or ADGM), or operating as part of a Multinational Enterprise (MNE) , transfer pricing is the backbone of corporate tax compliance. It dictates how value is allocated across your business structure.Proactive transfer pricing management protects your organization by:
Ensuring Qualifying Free Zone Persons (QFZP) maintain their 0% tax status on qualifying income by complying with Articles 34 and 55 of the Corporate Tax Law.
Providing the robust, contemporaneous documentation required to survive an FTA audit defense scenario.
Structuring cross-border transactions to ensure profits are not taxed twice in different jurisdictions.
Avoiding strict, time-based penalties introduced in 2026 for non-compliance with record-keeping and disclosure deadlines.
A professional corporate tax impact Assessment UAE transforms compliance into a strategic advantage. Engage experienced advisors to gain clarity, reduce risk, and ensure your business is fully aligned with UAE Corporate Tax requirements. Contact us today to schedule your corporate tax impact analysis in Dubai.
DX & RISE are trusted Transfer Pricing Consultants in Dubai, offering practical and regulation-focused solutions.Our strengths include:
We do not deliver generic reports. We deliver transfer pricing solutions that work in practice.
While the Arm's Length Principle applies to everyone, the formal Disclosure Form is mandatory if your aggregate related-party transactions exceed AED 40 million, or if payments to Connected Persons exceed AED 500,000. It must be filed within 9 months of your financial year-end.
The disclosure is generally required when related party transactions exceed prescribed thresholds and must be filed with the corporate tax return.
As per Ministerial Decision No. 97 of 2023, documentation is required if revenue thresholds are met or if the entity is part of a qualifying multinational enterprise group.
Yes. Failure to comply with transfer pricing rules may result in income being treated as non-qualifying and subject to standard corporate tax.
Yes. Such arrangements must be supported by benchmarking or economic justification to demonstrate arm’s length behavior.
Our outsourcing function operates like an extended team for your business, whether you are a small business owner or a large corporation.
We schedule a call at your convenience.
We conduct a meeting to understand the requirements.
We prepare a proposal.
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