From Strategic Documentation to Direct Liaison with the Federal Tax Authority, We Deliver Clarity, Compliance, and Confidence Across Every Cross-Border Transaction.
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We specialize in delivering end-to-end transfer pricing services aligned with UAE regulations and OECD standards. Whether you’re documenting transactions, designing policy frameworks, or navigating discussions with the Federal Tax Authority, our expert team ensures your business remains compliant, efficient, and audit-ready.
Connect with our UAE Transfer Pricing experts for a tailored one-on-one consultation designed to address your specific needs. Whether you need compliance guidance, risk assessment, or strategic policy design, we provide expert insights to keep your business on the right track.
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It is a mandatory schedule part of the UAE Corporate Tax Return, used to
disclose related party and connected person transactions, demonstrating
alignment with the Arm’s Length Principle.
All taxable persons with transactions involving Related Parties (Article 35)
or Connected Persons (Article 36) that exceed the relevant thresholds must
complete and submit the Disclosure Form.
Related Party schedule:
– Primary threshold: Aggregate value of transactions with Related
Parties exceeds AED 40 million.
– Secondary threshold: provided that the primary threshold is met,
if the aggregate value of each category of transactions exceeds AED
4 million, all transactions falling into that category must be disclosed.
Connected Persons schedule:
– Disclosure must be made for each Connected Person where the
aggregate payment or benefit exceeds AED 500,000 per Connected
Person (together with its related parties).
FTA defines seven categories:
1. Goods;
2. Services;
3. Intellectual Property;
4. Assets;
5. Liabilities;
6. Interest; and
7. Other.
– Name of the related party/connected person;
– Transaction type (category of transaction);
– Tax residency;
– Corporate tax number (if available);
– Gross amount – the actual amount of the transaction (in AED);
– Transfer pricing method used;
– Arm’s length value;
– TP adjustment (if any).
If the gross amount deviates from the arm’s length value, the tax return
automatically reflects an upward adjustment, if any. Downward
adjustments are not automatic and require an FTA application.
The second section of the disclosure form is the Connected Person
Schedule. This section focuses on transactions with connected persons that
exceed the AED 500,000 threshold. It requires similar information to the
Related Party Transaction Schedule.
Yes. It can be filled manually or via Excel file upload using the FTA’s
specified template.
KINANIS LLC – 6th Photography Competition 2024 – Potographer: Christos Messis – 2nd prize
Kinanis is honored to be featured in the 2025 Chambers Global Practice Guides for Transfer Pricing, a distinguished publication showcasing leading experts in international tax and compliance. This recognition underscores our firm’s dedication to excellence and our deep expertise in navigating the complexities of global transfer pricing regulations.
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