Arm's-length benchmarking for your related-party transactions.
Transfer pricing benchmarking compares the pricing and terms of your intercompany transactions against comparable independent transactions, to demonstrate compliance with the arm's length principle required under the UAE Corporate Tax Law.
% At A Glance
Benchmarks pricing across related-party transactions — goods, services, financing, and IP
Uses recognized OECD transfer pricing methods
Produces a documented study to support your TP disclosure and Local File
Who Needs This
If you transact with related parties, this likely applies to you.
Any UAE taxable person engaging in transactions with related parties or connected persons — goods, services, financing, or intellectual property — above the thresholds set out in the Corporate Tax Law's transfer pricing rules should be able to show those transactions were priced at arm's length.
Timing
When you need this ready by.
There's no standalone filing deadline for a benchmarking study itself — it needs to be in place to support your Corporate Tax return, transfer pricing disclosure, and Local File where applicable, ahead of your 9-month filing deadline.
What You'll Need
Documents for a transfer pricing benchmarking study.
Group structure and ownership chart
List of related-party transactions and values
Existing intercompany agreements
Financial statements
Prior transfer pricing documentation, if any
Why This Matters
What's at risk without a documented study.
Non-arm's-length related-party pricing may be adjusted, increasing taxable income
Missing or weak documentation increases the risk of an FTA review or audit adjustment
There's no separate standalone fine for skipping a study — the exposure sits in the adjustment itself
Why This Matters
How related-party pricing affects your Corporate Tax rate.
Transfer pricing benchmarking doesn't have its own rate — but the pricing it validates directly affects how much of your income falls into the taxed band below.
Taxable income up to AED 375,0000%
Taxable income above AED 375,0009%
Why Choose HayyaTax
A documented study, built to support your filing.
Transfer pricing benchmarking handled by the same team managing your wider Corporate Tax compliance.
FTA-Approved Tax Agent
Backed by a firm authorized to represent you directly with the Federal Tax Authority.
Documented, Defensible Reports
Every study is delivered as a clear report you can keep on file to support your Corporate Tax return.
Corporate Tax & Transfer Pricing Under One Roof
Handled by the same team managing your Corporate Tax and Transfer Pricing compliance, not a disconnected specialist.
Practical Turnaround
A focused engagement built to fit your Corporate Tax filing timeline.
How It Works
From transaction mapping to a filed-ready report.
1
Step 01
Data & Transaction Mapping
We map your related-party transactions across goods, services, financing, and IP.
2
Step 02
Method Selection & Market Comparison
We select the appropriate OECD transfer pricing method and compare your terms against market data.
3
Step 03
Report & Filing Support
You receive a documented benchmarking report to support your Corporate Tax position.
4
Step 04
Ongoing Review
We revisit the study whenever a transaction, its terms, or market data changes materially.
What Non-Compliance Costs You
What's at risk, and how we help.
ViolationPenaltyHow HayyaTax helps
Non-arm's-length related-party pricingAmount may be adjusted, increasing taxable incomeWe benchmark and document pricing up front, so no adjustment is needed later
No transfer pricing documentation on fileIncreased scrutiny and risk of adjustment at auditWe deliver a documented, defensible report you can keep on file for FTA review
Why work with HayyaTax
Excellence. Expertise. Experience.
📅
10+
Years of Experience
Hands-on UAE tax and accounting work across the team.
📋
FTA
Approved Tax Agent
Authorized to represent clients directly with the Federal Tax Authority.
👨💼
Expert
Professional Team
Qualified tax and accounting professionals supporting every engagement.
📊
OECD-Aligned
Methodology
Comparable-based reviews aligned with arm's-length principles.
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FTA Credentials
An FTA-registered & approved tax agency in the UAE.
HayyaTax is an FTA-approved Tax Agent, authorized to represent clients directly with the Federal Tax Authority — the same team handling your transfer pricing benchmarking also manages your wider Corporate Tax compliance.
✅ FTA-Approved Tax Agent
✅ Direct FTA Representation
✅ Corporate Tax & TP Under One Roof
FTA-Approved Tax Agent
Authorized to represent clients directly with the Federal Tax Authority.
TAN30016448
Common questions
Frequently asked questions on transfer pricing benchmarking.
What is transfer pricing benchmarking? ⌄
It's a comparison of your related-party transaction pricing and terms against comparable independent transactions, used to show they reflect arm's-length value as required under the UAE Corporate Tax Law.
How is this different from the Salary Benchmarking service? ⌄
Salary Benchmarking focuses specifically on connected-person remuneration. This service covers the wider range of related-party transactions — goods, services, financing, and IP. See our Salary Benchmarking page for the remuneration-specific version.
What documents do you need for a benchmarking study? ⌄
Typically your related-party transaction list, existing intercompany agreements, group structure, and financial statements — we'll confirm the exact list for your case.
How often should a benchmarking study be updated? ⌄
As a general practice, it's worth revisiting whenever a transaction, its terms, or the relevant market data changes materially, or at each Corporate Tax filing cycle.
Does this replace a Local File or Master File? ⌄
No — benchmarking supports the pricing analysis inside those documents. See our Local File & Master File page for that specific deliverable.
Testimonials
What clients say about HayyaTax.
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