AED 200 million
Taxable Person revenue for the relevant Tax Period.
UAE Corporate Tax · Transfer Pricing
Do you need a Local File and Master File?
Three questions identify whether the arm’s length principle applies and whether the main documentation thresholds are met.
3 questionsDomestic · Cross-borderRelated Parties · Connected Persons
What the thresholds mean
Documentation threshold is not an exemption
The threshold determines Master File / Local File requirements, but does not remove arm’s length support.
AED 3.15 billion
Total consolidated group revenue for an MNE Group Constituent Company.
Arm’s length
Controlled transactions must meet the arm’s length standard regardless of the documentation threshold.
12 months
A separate obligation under Cabinet Resolution No. 44 of 2020: where consolidated group revenue reaches AED 3.15 billion, a UAE-resident ultimate parent files the notification by the end of the reporting year and the Country-by-Country Report within 12 months of that year end — with the Ministry of Finance, not the FTA.
Disclaimer. The tool does not identify every Related Party / Connected Person, calculate disclosure thresholds or select a Transfer Pricing method. Specific transactions require functional and economic analysis.