Transfer Pricing Documentation
We have assisted many clients with their transfer pricing documentation requirements in the first six months of 2026, across industries and jurisdictions.
PB First · · Transfer pricing
Insights
Writing on complex tax by our advisers.
7 publications
Transfer pricing
Briefing · 3 min read
An Introduction to Transfer Pricing
It involves setting prices for transactions between related entities within a multinational corporation, including the sale of goods, services, intellectual property, and financial arrangements.
The UAE Transfer Pricing Local File
A practical guide to the UAE transfer-pricing Local File: when it is required, its exemptions, the evidence it should contain and the steps involved in preparing it.
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04
The UAE Transfer Pricing Master File
A practical guide to the UAE transfer-pricing Master File: the applicable thresholds, available exemptions and the group-wide business, intangible and financial information it should contain.
PB First
Transfer pricing · 3 min -
05
Comparing a Tax Group with a Qualifying Group
A practical comparison of the UAE tax-group and qualifying-group regimes, covering registration, returns, thresholds, asset transfers, losses and foreign tax credits.
Dr Peter Wilson
Transfer pricing · 2 min -
06
Transfer Pricing and Centralised Treasury Management
The Spanish Supreme Court ruling (STS 3721/2025) addresses the complexities of transfer pricing in the context of centralized treasury management (cash pooling) within a multinational enterprise (MNE).
PB First
Transfer pricing · 3 min -
07
The Evolution of Transfer Pricing in the United Arab Emirates
An introduction to the arm’s-length principle, permanent establishments and the evolving transfer-pricing requirements affecting businesses operating between the UK and UAE.
Dr Alicja Reuben
Transfer pricing · 4 min