Course Details

This course is appropriate for a wide range of professionals but not limited to:

• Financial Professionals
• Tax and Accounting Staff
• Internal Auditors and Compliance Officers
• Finance Staff

• Expert-led sessions with dynamic visual aids
• Comprehensive course manual to support practical application and reinforcement
• Interactive discussions addressing participants’ real-world projects and challenges
• Insightful case studies and proven best practices to enhance learning

By the end of this course, participants will be able to:

• Understand Transfer Pricing concepts under UAE Corporate Tax
• Identify related parties and related-party transactions per UAE law
• Select and apply appropriate Transfer Pricing methods
• Perform basic benchmarking analysis
• Prepare and review Transfer Pricing documentation
• Assess Transfer Pricing risks and audit readiness
• Support compliance with FTA requirements

DAY 1

Transfer Pricing Fundamentals and UAE Regulatory Framework

• Welcome and introduction
• Pre-test
• Introduction to Transfer Pricing
• Importance of Transfer Pricing in the UAE Corporate Tax environment
• Alignment with Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines
• Overview of UAE Corporate Tax Law and Transfer Pricing provisions
• Federal Tax Authority (FTA) expectations and compliance obligations
• Penalties and risks related to non-compliance
• Identification of related parties under UAE regulations
• Types of related-party transactions in the UAE context
• Practical examples from UAE-based businesses
• Overview of Transfer Pricing methods
• Method selection criteria under UAE and OECD guidance
• Application of methods using practical examples
• Case study

DAY 2

Application, Documentation, and Compliance

• Benchmarking analysis
• Purpose and process of benchmarking
• Interpreting benchmarking results for UAE compliance
• Transfer Pricing documentation requirements
• Master File and Local File overview (UAE perspective)
• Best practices for documentation preparation and review
• Intercompany transactions and pricing considerations
• Common Transfer Pricing Risks in the UAE
• Audit readiness and managing FTA inquiries
• Practical case study: Preparing defensible Transfer Pricing documentation
• Best practices for ongoing compliance
• Post-test
• Certificate ceremony

DAY 1

Transfer Pricing Fundamentals and UAE Regulatory Framework

• Welcome and introduction
• Pre-test
• Introduction to Transfer Pricing
• Importance of Transfer Pricing in the UAE Corporate Tax environment
• Alignment with Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines
• Overview of UAE Corporate Tax Law and Transfer Pricing provisions
• Federal Tax Authority (FTA) expectations and compliance obligations
• Penalties and risks related to non-compliance
• Identification of related parties under UAE regulations
• Types of related-party transactions in the UAE context
• Practical examples from UAE-based businesses
• Overview of Transfer Pricing methods
• Method selection criteria under UAE and OECD guidance
• Application of methods using practical examples
• Case study

DAY 2

Application, Documentation, and Compliance

• Benchmarking analysis
• Purpose and process of benchmarking
• Interpreting benchmarking results for UAE compliance
• Transfer Pricing documentation requirements
• Master File and Local File overview (UAE perspective)
• Best practices for documentation preparation and review
• Intercompany transactions and pricing considerations
• Common Transfer Pricing Risks in the UAE
• Audit readiness and managing FTA inquiries
• Practical case study: Preparing defensible Transfer Pricing documentation
• Best practices for ongoing compliance
• Post-test
• Certificate ceremony