Website Last updated:

July 30, 2026

This guide details the application of the arm's length principle to transactions between Related Parties and Connected Persons, as mandated by Chapter Ten, particularly Article 34. It explains the five prescribed transfer pricing methods, including CUP, TNMM, and Profit Split. The guide outlines the documentation requirements, including the Master File, Local File, and disclosure form, referencing OECD Guidelines. It provides specific guidance on applying the principle to financial transactions, intra-group services, and intangibles, ensuring compliance with UAE's transfer pricing regime and international standards.

Transfer Pricing Guide

Corporate Tax Guide | CTGTP1

October 2023

1. Glossary

1.1. Definitions
1.2. Acronyms and Abbreviations

2. Introduction

2.1. Overview
2.2. Purpose of this guide
2.3. Who should read this guide?
2.4. How to use this guide
2.5. Legislative references
2.6. Status of this guide

3. Transfer Pricing at a glance

Contents