Business Advisory Services in UAE

Fast & Compliant with HAS Global Tax Consultants

Business Advisory Services

Transfer Pricing

HAS Global Tax Consultants provides transfer pricing and related business advisory services in Dubai and across the UAE. We help companies price related-party transactions at arm’s length, prepare the documentation the Federal Tax Authority (FTA) expects, and plan group structures with the UAE corporate tax rules in mind.

Whether you are a UAE company with a foreign parent, a Free Zone entity trading with group companies, or a growing group setting up its first intercompany agreements, we give you practical advice you can act on.

Comprehensive Transfer Pricing Advisory

Transfer pricing rules in the UAE require all companies—especially those in multinational groups—to price transactions with related parties at arm’s length. This applies to goods, services, intellectual property, and financing arrangements, both within the UAE and internationally. Non-compliance can lead to double taxation, penalties, and increased FTA scrutiny.

When Should You Get Transfer Pricing Advisory?

  • Related-party dealings: You buy, sell, lend or share costs with shareholders, group companies or other related parties.

  • New or changing structure: You are setting up in the UAE or restructuring your group.

  • Intercompany charges: You pay or receive management fees, royalties or interest across the group.

  • Compliance questions: You are unsure whether you need a disclosure form, a Local File or a Master File.

  • FTA queries: The Federal Tax Authority has asked about your intercompany transactions.

Transfer Pricing Obligations in the UAE

  • Arm’s length principle: Related-party transactions must be priced as if the parties were independent.

  • Disclosure form: Filed with your corporate tax return where related-party transactions exceed AED 40 million or other FTA thresholds are met.

  • Local File and Master File: Required where your UAE revenue is AED 200 million or more, or your group’s consolidated revenue is AED 3.15 billion or more.

  • Record-keeping: Keep agreements, invoices and supporting analysis ready for FTA review.

See our wider transfer pricing services in the UAE.

How We Work With You

  • Review: We map your related-party transactions and check what applies to you.

  • Method and benchmarking: We select the right method and support it with market data.

  • Documentation: We prepare the Local File, Master File and disclosure form where required.

  • Ongoing support: We handle FTA queries and update your documentation as your business changes.

Business Advisory Services in Dubai

Our Business Advisory Services Include:

Transfer Pricing Method Selection:

We help you choose the most suitable transfer pricing method (CUP, Resale Price, Cost-Plus, TNMM, Profit Split) based on your business model and transaction type, ensuring alignment with OECD and UAE guidelines.

Benchmarking and Documentation:

Our team prepares robust benchmarking studies, Local Files, and Master Files as required by UAE law. We ensure all documentation supports the arm’s length nature of your transactions and is ready for FTA review.

Strategic Planning:

We analyze your current transfer pricing practices, identify risks and opportunities, and recommend strategies for tax optimization and compliance.

Compliance Support:

We assist with preparing and filing transfer pricing disclosure forms, responding to FTA queries, and supporting you through audits or investigations.

Advance Pricing Agreements (APA):

We guide you through the APA process, providing certainty on your transfer pricing for future periods and reducing the risk of disputes.

Dispute Resolution:

Our experts support you in resolving transfer pricing disputes, including Mutual Agreement Procedures (MAPs) and FTA negotiations.

Training and Updates:

We offer training to keep your team informed about the latest transfer pricing regulations and best practices.

Why Choose HAS Global For Business Advisory Services in Dubai?

  • Deep expertise in UAE and international transfer pricing rules

  • End-to-end support from planning to dispute resolution

  • Tailored solutions for businesses of all sizes and industries

  • Proactive compliance to avoid penalties and double taxation

Business Advisory Service FAQs

What are the main advantages of using transfer pricing advisory services in Dubai
  • Full compliance with UAE tax laws and OECD standards

  • Reduced risk of FTA audits, penalties, and double taxation

  • Tax-efficient structuring of related party transactions

  • Accurate documentation and easy audit readiness

  • Expert support in dispute resolution

  • Better business decisions and smoother operations

These services help protect your business and optimize your tax position.

  • Disagreements over the best pricing method

  • Differences in selecting comparables

  • Valuing intangible assets like intellectual property

  • Business restructurings and profit allocation

  • Conflicting rules between countries

  • Questionable management fees or service charges

  • Inadequate documentation

  • Double taxation issues

Most disputes arise from method choice, comparables, intangibles, and poor documentation.

  • Update Master File, Local File, and disclosures annually

  • Clearly explain methods, data, and policy choices

  • Benchmark against comparable independent transactions

  • Follow UAE and OECD rules

  • Keep files organized and ready for FTA review

  • Regularly review and update for business or regulatory changes

  • Double-check data accuracy

These steps help ensure compliance and reduce audit risks.

Any taxable person with related-party or connected-person transactions, including UAE companies with foreign parents, Free Zone entities dealing with group companies, and owner-managed businesses that deal with shareholders.

They are required where your UAE revenue is AED 200 million or more, or your group’s consolidated revenue is AED 3.15 billion or more. Smaller companies should still keep records showing that their pricing is arm’s length.

Not always. It is filed with your corporate tax return where related-party transactions exceed AED 40 million or other FTA thresholds are met. We check your position before the return is filed.

Need Transfer Pricing Advice?

Talk to our team for a free initial consultation. We will review your related-party transactions and tell you what you need to do.