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Corporate Tax Advisory·Engagement 05 of 07

Transfer Pricing & Related-Party Documentation

Article 34 of the Corporate Tax Law imposes the arm's-length principle on related-party and connected-person transactions.

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What we do

Article 34 of the Corporate Tax Law imposes the arm's-length principle on related-party and connected-person transactions. Local File and Master File obligations land where group consolidated revenue or UAE-entity revenue clears the prescribed thresholds. We prepare the documentation, benchmark the pricing against comparables, and file the Disclosure Form alongside the return.

Mirza Saad Ali Baig

Lead partner

Mirza Saad Ali Baig, Director · Corporate Tax, Compliance & GRC

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