Tax
Transfer pricing advisory in the UAE
If your business has transactions with related parties or connected persons, we map them, test the pricing against arm's length and put agreements and documentation in place before the FTA asks. UAE corporate tax requires these transactions to be priced as independent parties would price them (Article 34 of Federal Decree-Law No. 47 of 2022).
Who needs transfer pricing support?
- Groups with mainland and free zone entities trading with each other
- Owner-managed companies paying owners or relatives for services
- Businesses with management fees, loans or shared costs inside the group
- Free zone companies protecting their qualifying status
What does transfer pricing support cover?
- Transaction mapEvery related party, connected person and type of intercompany transaction, in one list.
- Arm's length reviewWe test whether the pricing holds up and estimate any adjustment and its tax effect.
- Agreements and filesWe help you put intercompany agreements, the disclosure form and any required master or local file in place.
- Annual updateWe review the policy each year as the group and its transactions change.
What is outside our scope?
- We do not represent you before the FTA.
- We do not provide database benchmarking ourselves; where a benchmarking study is needed we scope it and review it.
Valorin is an independent advisory and consulting firm.
Frequently asked questions
Who must follow transfer pricing rules in the UAE?
Every taxable person with transactions with related parties or connected persons, including domestic transactions and those involving Free Zone entities.
Do Free Zone companies need transfer pricing?
Yes. Transfer pricing applies to Free Zone Persons, and it matters for keeping Qualifying Free Zone Person status.
What documentation is required?
It depends on the size of the group and the transactions. The rules set thresholds for master and local files and a disclosure form; we confirm which apply to you.
Can you estimate the tax effect of a pricing problem?
Yes. We estimate the adjustment and its corporate tax effect so you can decide how to correct it.
Muhammad Imran, ACMA
Founder and Managing Director · 20+ years in finance
You work directly with the founder, from the first meeting to delivery. Valorin Finance & Advisory LLC, licence no. 2644595.01. About us
Review your related-party pricing
Send us a short list of your group entities and what they charge each other. We'll tell you where the risk sits.
Last reviewed: 22 October 2026 · Reviewed by Muhammad Imran, ACMA
General information only, not legal or tax advice.
Valorin is an independent advisory firm, not affiliated with the FTA or MoF.