Where a UAE entity crosses the relevant revenue or related-party transaction thresholds, the FTA requires formal Transfer Pricing Documentation: a Disclosure Form filed with the tax return, and — for larger groups — a Local File and Master File describing the group's global TP policy and the UAE entity's specific transactions. We prepare each document to FTA and OECD BEPS Action 13 standards, coordinated with your group's existing global TP documentation where applicable.

What is it?
The formal set of documents — Disclosure Form, Local File, and Master File — that UAE entities above certain thresholds must prepare to evidence their transfer pricing complies with arm's length rules.

Who needs it?
UAE entities with related-party transactions above the FTA's disclosure thresholds, and multinational groups meeting the Local File/Master File revenue and transaction thresholds.

- Meets FTA documentation requirements ahead of filing, avoiding last-minute scrambles

- Local File aligned with an existing group Master File, avoiding contradictions

- Reduces penalty exposure if related-party pricing is later reviewed

- Documentation reusable to support tax positions in related jurisdictions (e.g. India)

1. Determine which documentation thresholds apply to your entity and group

2. Gather intercompany agreements, financials and existing group TP documentation

3. Draft the Disclosure Form and, where required, Local File and Master File

4. Review, finalize and file alongside your Corporate Tax return

Cost Factor ~ Depends on which documents are required (Disclosure Form only vs full Local File/Master File), number of related-party transaction categories, and whether a group Master File already exists to build from.

Timeline ~ Disclosure Form preparation takes 1–2 weeks; a full Local File and Master File package typically takes 4–6 weeks, timed to your return's filing deadline.

1. What's the difference between a Local File and a Master File?
The Master File describes the multinational group's global business, structure and transfer pricing policies at a high level, while the Local File details the UAE entity's specific related-party transactions and the benchmarking supporting them. Both are prepared together but serve different purposes for the FTA.

2. Do all UAE companies need to prepare a Local File and Master File?
No — these apply only above specific revenue and related-party transaction thresholds set by the FTA; smaller entities may only need to complete a Disclosure Form with their return. We confirm which threshold applies based on your latest financials.

3. Can I reuse my group's existing global transfer pricing documentation for the UAE?
Often yes, in part — an existing Master File can generally be adapted for UAE purposes, but the Local File must specifically address the UAE entity's transactions and local benchmarking. We coordinate with your group's existing TP advisors to avoid duplicating work.