UAE Transfer Pricing Toolkit

How this toolkit fits into your tax filing

1. Build your Related Party & Connected Person register and Controlled Transactions schedule here. 2. This tool works out which Transfer Pricing documentation you're required to prepare (Disclosure Form, Master File, Local File, Country-by-Country Report) and walks you through a compliance self-assessment. 3. Click "Send to CT Return Tool" to push your Related Party and Connected Persons figures straight into Section 16 of the UAE Corporate Tax Return Tool ↗. Need financial statements first? Build them in MagicFS ↗.

Reporting Entity & Group Profile

This drives which Transfer Pricing documentation you're legally required to prepare (Article 55 of the Corporate Tax Law and the UAE Transfer Pricing Guide, CTGTP1). Answer as accurately as you can — thresholds are based on consolidated MNE Group revenue and your own entity's revenue.

Taxable Person (entity) name

Tax Period start

Tax Period end

Member of an MNE Group?i

MNE Group's consolidated revenue (AED, most recent FY)i

This entity's own revenue this Tax Period (AED)i

Is the MNE Group headquartered in the UAE with no foreign establishments (UAE-only group)?i

Is the Ultimate Parent Entity of the MNE Group UAE tax resident?i

Exempt Person or Small Business Relief elected?i

Related Party / Connected Person Register

Controlled Transactions

Documentation Requirements

Compliance Checklist

Report & Send to CT Tool

Related Party & Connected Person Register

"Related Party" is defined under Article 35 of the Corporate Tax Law — any associated Person via kinship/affiliation (natural persons) or ownership/Control (all other cases). "Connected Person" (Article 36) is narrower — an individual owner, Controller, director/officer, or partner (or their Related Parties) of the Taxable Person. A counterparty can be both. Use the guide (i) for the exact tests.i

Name	Relationship	Basis of relationship	Jurisdiction	TRN/TIN	Notes

16.1 · Controlled Transactions — Gross Income Received

Same categories and fields as Section 16.1 of the CT Return Tool, so this feeds straight across. Disclosure is required once aggregate Related Party transactions exceed AED 40,000,000; disclose by category once that category exceeds AED 4,000,000 (Art. 35). Dividends declared between Related Parties are excluded.

Name	Type	Tax Residence	TRN/TIN	Gross Income	TP Method	Other method	Arm's Length Value	Adjustment
Total				0				0

16.1 · Controlled Transactions — Expenditure Paid

Name	Type	Tax Residence	TRN/TIN	Gross Expense	TP Method	Other method	Arm's Length Value	Adjustment
Total				0				0

16.2 · Connected Persons Schedule

Required per Connected Person (with its Related Parties) where the aggregate payment/benefit exceeds AED 500,000 (Art. 36). A payment or benefit to a Connected Person is only deductible up to its Market Value.

Name	TRN/TIN	Payment / Benefit Type	Description	Value Provided	Market Value	Adjustment
Total				0	0	0

Documentation Requirement Determination

Auto-calculated from your Group Profile above and the Controlled Transactions you've entered, against the thresholds in Article 55 of the Corporate Tax Law, Cabinet Resolution No. 44 of 2020, and Ministerial Decision No. 97 of 2023.

Transfer Pricing Compliance Self-Assessment

A structured walkthrough grounded in the UAE Transfer Pricing Guide (CTGTP1) and OECD framework it follows, covering the arm's length principle, comparability analysis, method selection, documentation, and special-consideration areas (financing, services, intangibles, cost contribution arrangements, restructuring, permanent establishments). This produces a self-assessment report you or your advisor can use before filing, or as a starting point for a real review.

This is a self-assessment tool, not an audit, review, or Transfer Pricing study. Completing this checklist does not constitute assurance under any auditing or review standard, and does not substitute for a benchmarking study or advice from a licensed, independent tax/TP advisor.

Self-assessment completed by (name & role)

Date completed

Self-Assessment Report

Downloads a PDF summarising your Related Party/Connected Person register, Controlled Transactions, documentation requirement determination, and the compliance checklist results — with the same self-assessment framing as above.

Send to CT Return Tool

Pushes your Controlled Transactions (16.1) and Connected Persons (16.2) rows, plus a suggested Connected Person disallowance figure, into Section 16 of the UAE Corporate Tax Return Tool. You'll get a full before/after review there before anything is applied — nothing is overwritten silently.