SERVICES
Transfer Pricing
OECD-aligned transfer pricing documentation and defence for UAE related-party transactions.
Overview
Under UAE Corporate Tax, related-party transactions must follow the arm’s-length principle, aligned to OECD guidelines – and documentation is no longer optional. Harrison & Morgan prepares your Master File and Local File, runs benchmarking and comparables analysis, manages related-party and connected-person disclosures, and defends your position in FTA audits. We help you price intercompany dealings correctly and document them defensibly, reducing exposure and penalties.
What’s included
- Master File & Local File preparation
- Benchmarking & comparables analysis
- Arm’s-length pricing policy design
- Related-party & connected-person disclosure
- OECD-aligned documentation
- Intercompany agreement review
- FTA audit defence & representation
- Corporate Tax integration
Who this is for
- Groups with intercompany transactions
- UAE entities with related-party dealings
- Multinationals operating in the UAE
- Free-zone entities and holding structures
- Businesses preparing for FTA scrutiny
How it works
01
Risk review
We map related-party transactions and exposure.
03
Documentation
We prepare Master File, Local File and disclosures.
02
Benchmarking
We analyse comparables to set arm’s-length ranges.
04
Defence
We support you through any FTA review or audit.
Document related-party pricing with confidence
Stay compliant with UAE Corporate Tax and OECD rules.