Analyse related-party transactions, prepare benchmarking support and maintain Corporate Tax compliance documentation through an integrated digital platform.
Quick answer
A transfer pricing study evaluates whether transactions between related parties and connected persons — management fees, intercompany services, loans, royalties, goods trading, cost allocations and guarantees — are priced on the arm's length principle required under UAE Corporate Tax. It documents the parties, the functions performed, assets used and risks assumed, selects a pricing method and supports the position with benchmarking against comparable data. Whether a UAE business must maintain a Local File or Master File depends on its profile and thresholds under Federal Tax Authority (FTA) rules, but any entity with related-party transactions should be able to evidence an arm's length position.
Overview
UAE businesses increasingly need structured transfer pricing documentation to support related-party transactions under Corporate Tax requirements.
TheAuditors.ai combines professional advisory workflows with technology to help businesses identify related-party transactions, analyse pricing approaches, prepare documentation and maintain audit-ready records.
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Foundations
A Transfer Pricing Study evaluates whether transactions between related parties are conducted under the arm's length principle.
UAE compliance
TheAuditors.ai helps businesses address UAE Corporate Tax transfer pricing requirements. Select a transaction type to see what the analysis covers.
Charges from a parent or group entity for strategic, executive or administrative oversight — supported by evidence of the service, the benefit received and an arm's length charge.
Industry solutions
Benchmarking is not one-size-fits-all — each sector carries its own transactions, functions, risks and comparable data.
Transfer Pricing Study for UAE Trading Businesses
Transactions reviewed
Analysis
Methods considered
Transfer Pricing Study for UAE Manufacturers
Transactions reviewed
Analysis
Methods considered
Transfer Pricing Study for Real Estate Companies
Transactions reviewed
Analysis
Methods considered
Transfer Pricing Study for Contractors
Transactions reviewed
Analysis
Methods considered
Transfer Pricing Study for Gold & Jewellery Businesses
Transactions reviewed
Analysis
Methods considered
Transfer Pricing Study for Hospitality Groups
Transactions reviewed
Analysis
Methods considered
Transfer Pricing Study for Healthcare Providers
Transactions reviewed
Analysis
Methods considered
Transfer Pricing Study for Technology Companies
Transactions reviewed
Analysis
Methods considered
Transfer Pricing Study for Financial Groups
Transactions reviewed
Analysis
Methods considered
Transfer Pricing Study for Family Groups
Transactions reviewed
Analysis
Methods considered
Workflow
Entity & relationship mapping
Create the company profile, group structure, ownership relationships and related-party register from the central client master.
Transaction identification
Capture each transaction type, amount, counterparty, agreement and business purpose — pulled from the ledger where the accounting module is connected.
Functional analysis
Document functions (who performs activities), assets (what resources are used) and risks (who assumes commercial risks) for each party.
Benchmarking analysis
Analyse comparable companies, industry data, financial indicators and profitability ranges to support the arm's length position.
Documentation generation
Generate the Transfer Pricing Study, Benchmarking Report, Related Party Analysis and supporting schedules with a full review and approval trail.
Integration
Transfer pricing does not sit in isolation — it draws on and feeds every connected module.
Documentation
The platform requests this information once and reuses it across modules.
Why TheAuditors.ai
FAQ
Sources
UAE Corporate Tax Law
Federal Decree-Law No. 47 of 2022 and Federal Tax Authority guidance
Official sourceFTA Transfer Pricing Guide
CTGTP1
Refer to the issuing authority's published document
OECD Transfer Pricing Guidelines
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
Official sourceLegal information reviewed: September 2026. Confirm the version of each source in force for the period concerned.
Summary
Primary sources
References are provided so positions can be verified against the current text of the applicable law, guidance or standard. Requirements change; always confirm the version in force for the period concerned.
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