6 July 2026 · Disclosure
The UAE Transfer Pricing Disclosure Form
The transfer pricing disclosure form is submitted together with your corporate tax return where your related-party and connected-person transactions exceed the reporting thresholds. It summarises the nature and value of those transactions and the methods used, so the FTA can see your intra-group activity at a glance — even if it never requests your full documentation.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
A summary the FTA sees every year
Unlike the Master and Local File, the disclosure form is filed with the return, not held on request.
- Submitted alongside the corporate tax return on EmaraTax.
- Reports related-party transactions above the threshold.
- Reports payments to connected persons.
- States the transfer pricing method applied to each.
Consistency is everything
The form is a map the FTA uses to decide who to question — mismatches invite scrutiny.
- Figures must reconcile to your financial statements.
- Methods must match your benchmarking and Local File.
- Connected-person payments must reflect arm's length limits.
- Errors here are a common audit trigger.
Related guides
Frequently Asked Questions
For anyone completing the CT return.
Is the disclosure form the same as the Local File?
No. The disclosure form is a short summary filed with the return; the Local File is detailed documentation held and produced on request.
Who has to complete it?
Businesses whose related-party and connected-person transactions exceed the reporting thresholds set for the form.
What are connected persons?
Owners, directors and their relatives, and related parties of those people — payments to them must also be arm's length.
Can Exiloz complete the disclosure form?
Yes. We prepare the form so it reconciles to your accounts and matches your documentation, reducing audit risk.
File a clean disclosure form
Exiloz completes your TP disclosure so it ties to your accounts and your documentation.