- The Burjuman Business Tower, Al Mankhool, Dubai.
- [email protected]
Strategic Alignment. Regulatory Confidence. Defensible
Documentation.
Over 25 Years of Expertise
Trusted Partners for UAE Businesses
Transfer Pricing has become a critical compliance and risk-management area under the UAE
Corporate Tax regime. With increased scrutiny from tax authorities, businesses must ensure
that intercompany transactions are conducted at arm’s length and supported by robust
documentation.
At Darji Accounting, we provide practical, regulation-aligned Transfer Pricing solutions that
balance compliance, commercial reality, and audit readiness—helping businesses operate
confidently in an increasingly transparent tax environment.
Inspired by global best practices, our approach combines OECD Transfer Pricing Guidelines
with a deep understanding of UAE Corporate Tax laws and Federal Tax Authority (FTA)
expectations.
We focus not only on documentation, but on building defensible pricing frameworks that stand
up to regulatory review while supporting your business strategy.
Darji Accounting provides accurate, compliant,and reliable Auditing services in Dubai.
We prepare Master File and Local File documentation in line with OECD Transfer Pricing Guidelines and UAE Corporate Tax law, ensuring compliant, consistent, and audit-ready reporting of related-party transactions.
With the introduction of Corporate Tax, Transfer Pricing is no longer optional.
Non-compliance may lead to:
Transfer Pricing is a core compliance requirement under UAE
Corporate Tax for businesses engaged in related-party
transactions. The UAE has aligned its regulations with OECD
Transfer Pricing Guidelines, requiring intercompany pricing to
follow arm’s length principles supported by functional analysis,
economic benchmarking, and contemporaneous
documentation.
Transfer Pricing determines how profits are allocated between
related entities in the UAE and abroad. Where pricing is
unsupported or inconsistent with commercial reality, the
Federal Tax Authority may make tax adjustments, impose
penalties, or initiate extended audits. Businesses may also be
required to maintain Master File and Local File documentation
to substantiate pricing methodologies and risk allocation
A well-structured Transfer Pricing framework enhances audit
readiness and regulatory confidence. Clear policies, defensible
economic analysis, and consistent documentation help
businesses manage Corporate Tax exposure, reduce dispute
risk, and maintain compliance in an increasingly transparent
UAE tax environment.
Share a few details about your business and our team will prepare a tailored quote for you.
We understand how Transfer Pricing applies specifically within the UAE regulatory framework.
We go beyond theory—our advice aligns with how your business actually operates.
Every analysis and report is prepared with regulatory scrutiny in mind.
Our combined expertise in tax, audit, and compliance ensures a holistic approach.
From SMEs to complex group structures, we support businesses across industries.
We provide expert assistance to ensure businesses complete their Transfer Pr
with full FTA compliance and timely submission.
Client
XYZ Holding Company – a UAE-based holding structure with multiple
operating subsidiaries across Mainland and Free Zones.
Industry
Holding Company / Group Management
Challenge
The holding company charged management fees and provided strategic
oversight to subsidiaries, but there was no clear linkage between services, cost
allocation, and value creation—making the fees vulnerable to disallowance
during an FTA review.
Our Approach
We mapped decision-making and control functions at the holding level,
justified chargeable services, applied defensible cost-allocation keys, and
benchmarked management fees to support arm’s length pricing.
Outcome
• Management fees accepted as arm’s length with clear value creation and
cost justification
• Reduced risk of fee disallowance and transfer pricing adjustments during
FTA review
Key Takeaway
For UAE holding companies, Transfer Pricing is not about documentation
alone it’s about proving where real decision-making and value creation occur
to defend management fees and intercompany charges.
At Darji Accounting, we think that Success flourishes in an atmosphere where
trust and commitment grow together.
Darji Accounting made our company setup and Corporate Tax registration smooth and stress free. Their knowledgeable and responsive team simplified the entire process, and we highly recommend them for reliable accounting and tax services in the UAE.
Mr. Hiren and the Darji Accounting team are highly professional and knowledgeable, delivering reliable accounting, compliance, and audit services with clear guidance and end-to-end support as a true one stop solution.
In Dubai’s competitive market, Darji Accounting and Hiren Darji stand out for their honesty, diligence, and client-first approach. Their team works as an extension of ours, delivering real value. Highly recommended for corporate and tax filing services in the UAE.
