22/06/2026
UAE Transfer Pricing Documentation 2026: Don't Leave It Too Late
If your business has related-party transactions, now is the time to prepare your transfer pricing documentation.
A Local File and Master File are generally required if:
✅ UAE revenue exceeds AED 200 million, or
✅ Your group's consolidated revenue exceeds EUR 750 million.
Start now:
✔ Review related-party transactions
✔ Confirm documentation requirements
✔ Begin benchmarking
✔ Draft your Local File before year-end
At OPAB, we help UAE SMEs and multinational groups prepare practical, FTA-ready transfer pricing documentation.
Need a compliant UAE Local File? Contact OPAB to book a discovery call.
Read the full article here:https://opab.co/transfer-pricing-documentation-uae-2026-a-mid-year-compliance-guide/