
UAE Transfer Pricing Guide 2026: Local File, Master File, Disclosure Thresholds (AED 40M & 500k) & Arm’s Length Rules
Complete 2026 UAE Transfer Pricing guide under Corporate Tax Law Articles 34-36 & 55 and Ministerial Decision No. 97. Master the AED 500k Connected Persons rule, AED 40M Related Party Transactions schedule, Local & Master File thresholds, and 5 OECD benchmarking methods.















