Transfer Pricing
If your business trades with related parties or connected persons — group companies, shareholders, or entities under common control — UAE corporate tax law requires those transactions to be priced at arm's length and properly documented. HST helps you identify related-party transactions, benchmark them against market pricing, prepare the required disclosures and documentation, and structure intra-group arrangements that stand up to FTA scrutiny — in Ras Al Khaimah and across the UAE.
Our range of services includes:
- Identification and mapping of related-party and connected-person transactions
- Arm's-length benchmarking and pricing analysis
- Transfer pricing disclosure forms with the corporate tax return
- Master File and Local File documentation where thresholds apply
- Intra-group agreements and policy design
- Cross-border structuring and DTAA interaction advice
- Support during FTA queries and audits
Frequently asked questions
Any UAE business subject to corporate tax that transacts with related parties or connected persons — group companies, owners, directors or entities under common control — must apply the arm's-length principle to those transactions.
All taxable persons must disclose related-party transactions with their corporate tax return where thresholds are met. Larger groups may also need to maintain a Master File and Local File. HST assesses which requirements apply to you and prepares the documentation.
