UAE Transfer Pricing Documentation Review

UAE transfer pricing obligations can affect related-party and connected-person transactions even where a business does not need a full master file and local file. A documentation threshold is not a blanket exemption from the arm’s-length principle.

Make the pricing model supportable

We coordinate the transaction map and qualified transfer pricing review. Functions, assets, risks, pricing methods and evidence are examined alongside accounts and agreements. The engagement identifies required disclosures and documentation, with benchmarking and country-by-country questions separately assessed.

Information and documents

Provide group charts, ledgers, intercompany contracts, financial statements and material transaction details. The deliverable identifies gaps, responsibilities and the agreed documentation work. Legal drafting, valuations, tax returns, disputes and implementation are separately included or quoted.

Scope, fees and completion

Coutts Consultants coordinates the records and the appropriate accounting professional, with unresolved items referred for management approval. The quotation specifies periods, transaction volumes, outputs and any included submissions. Audit, additional tax advice and reconstruction of incomplete records are separately scoped where needed; management remains responsible for the information, approvals and payments.