# Transfer Pricing Studies & Benchmarking in the UAE

> Examine related-party arrangements and the evidence used to support a pricing analysis.

Category: UAE tax advisory & transfer pricing.

## Overview

Related-party transactions can require a clear explanation of what each party does and how the price was determined. A study needs reliable facts about functions, assets, risks, contracts and financial results before comparable information is useful.
TGA offers transfer pricing studies with benchmarking assistance. We help define the transactions in scope, organise supporting information and examine the analysis needed for a practical study.

## Where TGA can help

- **Transaction mapping:** Identify related parties, transaction types and the periods requiring review.
- **Functional analysis:** Document the roles, assets and risks of the parties involved.
- **Benchmarking support:** Consider relevant comparison data and explain how it relates to the tested arrangement.

## How we work

1. **Scope transactions:** We identify the arrangements and entities involved.
2. **Collect evidence:** We review contracts, conduct and financial information.
3. **Develop the study:** We bring the analysis and benchmarking support together.

## Useful information to share

- Group structure and related-party list
- Intercompany agreements
- Transaction values and financial data
- Existing transfer pricing documentation

Documentation requirements and the appropriate pricing analysis depend on the taxpayer and the facts of each transaction.

## Official guidance

- [Transfer Pricing Guide (FTA)](https://tax.gov.ae/Datafolder/Files/Pdf/2023/Transfer%20Pricing%20Guide%20-%20EN%20-%2023%2010%202023.pdf)

Contact: [TGA website](https://www.tga-uae.com/#contact), kintu@tga-uae.com, or +971 56 921 0222.