FTA enforcement is intensifying in 2026 with targeted transfer pricing audits. Here is what every UAE business with related-party transactions must have documented before the September 30 filing deadline.

When multinational groups or related parties transact with each other, tax authorities want proof that those transactions reflect fair market terms. That proof comes through transfer pricing benchmarking analysis, a structured process that compares your intercompany dealings against comparable transactions between independent parties. Without it, you're exposed to penalties, adjustments, and unwanted scrutiny from regulators. The UAE's transfer pricing rules, aligned with the