A transfer pricing benchmarking study proves your related-party pricing is at arm’s length. This practical 2026 guide covers the UAE thresholds, how the interquartile range works, choosing the right PLI, the databases used, and the common mistakes that trigger FTA adjustments.
Transfer Pricing Service in Dubai helps businesses comply with UAE Corporate Tax rules. Learn about documentation, benchmarking, and arm’s length pricing requirements.
As the UAE transitions into a period of rigorous tax enforcement, Transfer Pricing (TP) has evolved from a secondary reporting task into a primary pillar of FTA audit readiness. Under Articles 34, 35, 36, and 55 of Federal Decree-Law No. 47 of 2022, every related-party transaction—whether cross-border or domestic—must now strictly adhere to the Arm’s Length Principle.