Benchmarking Services in UAE

Fast & Compliant with HAS Global Tax Consultants

Benchmarking Services

Transfer Pricing

HAS Global Tax Consultants offers specialized transfer pricing benchmarking services in Dubai and across the UAE, ensuring your intercompany transactions meet the arm’s length standard and comply with UAE corporate tax regulations.

What Is Transfer Pricing Benchmarking?

Benchmarking is the process of analyzing market data and identifying comparable transactions between independent parties to determine an arm’s length range for your related party dealings. This analysis is essential for multinational businesses to justify their transfer pricing and avoid compliance risks.

When Do You Need a Benchmarking Study?

  • Local File preparation: Benchmarking supports the analysis in your transfer pricing documentation.

  • Intercompany pricing: You set or review prices for services, loans, royalties or management fees with related parties.

  • FTA queries: You need evidence that your pricing is in line with independent market transactions.

  • Business changes: You restructure, add a new group entity or change the functions a group company performs.

  • Study refresh: Your existing study is out of date. Financial data should be refreshed regularly.

Our Benchmarking Process

  • Functional analysis: We establish the functions, assets and risks of each party to the transaction.

  • Method selection: We choose the most appropriate method, such as CUP, Resale Price, Cost Plus, TNMM or Profit Split.

  • Comparable search: We search commercial databases and screen for genuinely comparable independent companies.

  • Arm’s length range: We calculate the range and test whether your pricing falls within it.

  • Report: You receive a clear benchmarking report ready for your transfer pricing documentation.

What We Need From You

  • Financial statements: For the entity being tested, for the period under review.

  • Intercompany agreements and invoices: The contracts and charges between related parties.

  • Business description: What each group company does, owns and is responsible for.

  • Group structure: An organisation chart and any earlier transfer pricing documents.

Need documentation too? See our transfer pricing services.

Business Advisory Services in Dubai

Why Benchmarking Matters

Ensures Regulatory Compliance

Benchmarking studies are a required part of transfer pricing documentation in the UAE. Accurate benchmarking helps you demonstrate to the Federal Tax Authority (FTA) that your prices are in line with market standards, reducing the risk of audits and penalties.

Supports Strategic Planning

Benchmarking results help you set fair prices, optimize tax efficiency, and track your performance against industry peers.

Defends Your Position

A robust benchmarking report provides strong evidence to support your transfer pricing in case of FTA queries or disputes.

Our Benchmarking Services Include

  • Identifying and analyzing suitable comparables using leading commercial databases

  • Conducting functional and economic analysis to select the right benchmarking method

  • Preparing detailed benchmarking reports for inclusion in your transfer pricing documentation

  • Advising on adjustments and compliance with UAE and OECD guidelines

  • Ongoing support to keep your benchmarking studies current and audit-ready

Why Choose HAS Global For Benchmarking Services in Dubai?

  • Deep expertise in UAE and international transfer pricing rules

  • Tailored benchmarking solutions for your industry and business model

  • End-to-end support for documentation, compliance, and audit defense

Benchmarking Services FAQs

How can HAS Global Tax Consultants differentiate their benchmarking services from competitors

HAS Global Tax Consultants stands out by offering industry-specific, tailored benchmarking using advanced databases and technology for the most accurate comparables. Our experts conduct detailed functional and economic analyses, prepare audit-ready reports that meet UAE and OECD standards, and provide proactive risk assessment and continuous support. With end-to-end service—from initial analysis to documentation and audit defense—HAS Global ensures your benchmarking is both compliant and strategically valuable for your business.

UAE companies face challenges in transfer pricing benchmarking due to limited local financial data, difficulty finding reliable comparables—especially in niche sectors—and complex documentation requirements. Many businesses also struggle with evolving regulations, subjective role assessments, and the risk of double taxation in cross-border transactions. Regular updates and expert guidance are essential to stay compliant.

Using HAS Global Tax Consultants for transfer pricing Benchmarking Services in Dubai offers key benefits such as tailored, industry-specific analysis using advanced databases, ensuring accurate and relevant comparables for your business. Their expertise supports compliance with UAE and OECD standards, reduces audit risks, and provides robust documentation ready for FTA review. HAS Global’s benchmarking also supports strategic decision-making, optimizes your tax position, and offers ongoing support to keep your studies current and aligned with regulatory changes—helping you stay compliant, minimize tax risks, and focus on business growth.

Where a Local File is required, it normally includes a benchmarking analysis. Even if you are below the documentation thresholds, you should be able to show that your related-party pricing is arm’s length, and a benchmarking study is the usual way to do it.

Financial data is usually refreshed every year, and the full comparable search is repeated every few years or when your business changes significantly. We will advise on the right cycle for your group.

We need the financial statements of the entity being tested, the intercompany agreements and invoices, a description of its functions and risks, and your group structure. We will send you a clear checklist.

Need a Benchmarking Study?

Talk to our team for a free initial consultation. We will confirm what your transactions need and give you a clear scope.