Transfer Pricing
Transfer Pricing Advice for UAE & International Businesses
Transfer pricing can become complex when businesses transact with related companies, group entities or connected persons. The right approach can help you manage tax risks, meet UAE requirements and make better-informed business decisions.
At SGENFINCO, we provide practical transfer pricing advisory services in the UAE, helping businesses assess related-party transactions, establish appropriate pricing policies and maintain the documentation needed to support their position.
Making Transfer Pricing Clear and Practical
As businesses grow, transactions between related companies often become part of everyday operations. Management fees, shared services, intercompany financing, intellectual property and cross-border transactions can all create transfer pricing considerations.
Understanding how these transactions should be priced—and having the right support behind them—is essential.
SGENFINCO helps businesses navigate UAE transfer pricing requirements with advice that is practical, commercially focused and tailored to their individual circumstances.
We look beyond the numbers to understand how your business operates, how value is created and how functions, assets and risks are distributed across your group.
Arm’s-Length Pricing & Related-Party Transactions
The arm’s-length principle is at the centre of transfer pricing. It considers whether the terms and pricing of a transaction between related parties are comparable to what independent businesses would have agreed under similar circumstances.
Our analysis can consider:
- Functions performed by each entity
- Assets used and risks assumed
- Nature and terms of the transaction
- Industry and market conditions
- Geographic market and commercial circumstances
- Comparable businesses or transactions
- Financial results and relevant economic factors
We can review related-party and connected-person transactions to identify potential risks and areas requiring further attention.
Our Transfer Pricing Services
SGENFINCO provides transfer pricing support tailored to your transactions, business model and group structure.
Transfer Pricing Advisory
Understand your UAE transfer pricing obligations and develop an approach appropriate for your business.
Transfer Pricing Policy
Develop practical policies for determining and managing prices charged between related companies.
Benchmarking & Economic Analysis
Assess comparable information to support arm’s-length pricing, margins and other transfer pricing outcomes.
Related-Party Transaction Review
Review transactions, pricing and supporting arrangements to identify potential gaps and risks.
Intercompany Services
Assess management, administrative, technical, professional and other services provided between related entities.
Intercompany Financing
Consider transfer pricing implications relating to loans, interest, guarantees and other financing arrangements.
Intercompany Agreement Review
Review agreements against the actual functions, assets, risks and commercial arrangements.
Value Chain & Business Model Analysis
Consider how functions, assets, risks and value creation are distributed across the group.
Country-by-Country Reporting
Support with applicable CbCR requirements for qualifying multinational groups.
Advance Pricing Agreements
Assist businesses in assessing and preparing for applicable APA requirements.
Transfer Pricing Audit & Dispute Support
Provide support during transfer pricing reviews, audits and related international tax matters.
Where Transfer Pricing Applies
Not every business has the same documentation requirements. We help you understand what applies to your circumstances and what needs to be prepared.
Local File
Detailed information about the UAE entity, relevant controlled transactions and the analysis supporting the transfer pricing position.
Master File
An overview of the wider multinational group, organisational structure and transfer pricing approach.
Transfer Pricing Disclosure
Support with understanding and addressing applicable disclosure requirements.
Supporting Documentation
Relevant agreements, financial information, benchmarking studies and other supporting material.
Country-by-Country Reporting
Support with applicable reporting requirements where relevant.
Cross-Border & Business Planning Support
Transfer pricing becomes particularly important when businesses operate across multiple countries. A UAE company may purchase goods from an overseas group company, provide services to a foreign subsidiary, receive management support or enter into intercompany financing arrangements.
SGENFINCO helps businesses consider UAE transfer pricing requirements alongside their wider international tax position.
Transfer pricing can also be considered when:
Establishing a new UAE or international entity
Expanding into new markets
Restructuring a group
Creating intercompany service arrangements
Introducing group financing
Changing distribution models
Moving functions or assets between entities
Developing new cross-border transactions
A Straightforward Approach
We make transfer pricing simple, practical and tailored to your business needs. From initial review to ongoing support, we help you manage your requirements with clarity.
Understand
We understand your business, group structure and related-party transactions.
Review & Analyse
We review existing arrangements, agreements and policies, and assess functions, assets, risks and relevant economic factors.
Advise & Document
We provide clear recommendations and, where required, support transfer pricing policies, benchmarking and documentation.
Ongoing Support
We remain available to review and update your transfer pricing arrangements as your business evolves and requirements change.
Transfer Pricing FAQs
Transfer pricing refers to the pricing and terms applied to transactions between related parties and connected persons.
Businesses operating in the UAE that undertake relevant transactions with Related Parties or Connected Persons need to consider the applicable UAE transfer pricing requirements.
The UAE transfer pricing framework can apply to relevant domestic as well as cross-border transactions.
It is the principle that relevant transactions between related parties should generally be priced on terms comparable to those that independent parties would agree under similar circumstances.
This depends on your business, group structure, transaction values and the applicable UAE requirements. We can assess your circumstances and explain what documentation may be required.
Yes. We can review existing transactions, policies, agreements and documentation to identify potential gaps and recommend practical improvements.