Business consulting and accounting servises based in the UAE. Opening a business and bank account, accounting services since 2010

Dubai Master File Maintenance – Professional Documentation Services

Our comprehensive Master File maintenance service provides complete assistance in preparing, documenting, and maintaining OECD-compliant transfer pricing documentation for UAE businesses. With expert knowledge of FTA requirements, we ensure your multinational enterprise maintains proper documentation, meets submission deadlines, and adheres to all local and international transfer pricing regulations.

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Record Keeping Service

Quote-based or included in accounting packages

Maintenance of statutory company records and transfer pricing documentation.

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Benefits

Full Compliance Regulations

Ensure full compliance with UAE and OECD transfer pricing regulations while minimizing the risk of penalties and assessments. Our expert team keeps your documentation updated with the latest regulatory changes, ensuring your business maintains proper records that satisfy scrutiny from tax authorities.

Clarity

Gain clarity on your global organizational structure and transfer pricing policies through comprehensive documentation. Our properly structured Master File provides transparent insights into your multinational enterprise's operations, facilitating better internal control and management decision-making.

Protect Your Business

Protect your business from substantial non-compliance penalties and potential tax adjustments. Our documentation services help defend your transfer pricing positions during audits and examinations, providing robust support for your intercompany transactions and pricing methodologies.

Strategic Advantages

Leverage our expertise to transform compliance requirements into strategic advantages. Our Master File approach integrates with your global tax planning, identifying optimization opportunities within regulatory boundaries while maintaining proper documentation of all cross-border transactions.

How to Start Cooperation

Qualification Assessment
Our transfer pricing specialists evaluate your corporate structure, intercompany transactions, and jurisdictional requirements, identifying documentation needs and compliance gaps.
Documentation Planning
We develop a comprehensive Master File strategy tailored to your business operations, ensuring alignment with both UAE regulations and your global transfer pricing approach.
Implementation Roadmap
Receive a detailed plan outlining document requirements, preparation timelines, and maintenance procedures for seamless compliance with UAE transfer pricing regulations.

How We Can Help

Our dedicated transfer pricing team streamlines the Master File preparation process through proven methodologies and documentation expertise. We collect relevant information, analyze functional profiles, identify material transactions, and develop comprehensive documentation that satisfies UAE requirements while maintaining consistency with your global approach.

We provide comprehensive support including transaction analysis, functional profiling, and economic benchmarking. Our team develops compliant Master File documentation, maintains proper record-keeping systems, and ensures timely updates as your business operations evolve, making your compliance process efficient and effective.

Stages of Cooperation

Initial Assessment:

We evaluate your multinational structure, analyze existing transfer pricing policies, and identify documentation requirements. Our experts conduct a gap analysis and develop a compliance strategy aligned with your business operations.

Information Gathering:

Our team works with your finance and tax departments to collect all necessary data on group structure, intercompany transactions, and business activities. We utilize structured templates and interview key personnel to gather comprehensive information.

Documentation Development:

We prepare your Master File following OECD and UAE guidelines, including organizational structure, business descriptions, intangibles information, financial arrangements, and transfer pricing positions.

Review and Finalization:

Our experts review documentation for accuracy, consistency, and compliance with all regulations. We ensure alignment between local documentation and global transfer pricing policies.

Implementation and Maintenance:

Once approved, we establish systems for ongoing maintenance, periodic updates, and timely revisions as business operations or regulations change. We provide guidance on proper record-keeping and documentation storage.

Required Documents

For Master File Preparation:

Group organizational chart
Description of business operations for each entity
List of key intangible assets
Intercompany agreements
Financial information by entity
Transfer pricing policies
Functional analysis documentation
List of APAs and tax rulings (if applicable)
Annual financial statements
Description of financing arrangements

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Alexander Petrov

Amazing service! Everything is done very quickly and responsibly.

Elena Sokolova

We have been working with SNM Solutions & management for almost two years - this time is enough to be convinced of the professionalism of the team. I express my deep gratitude to Julia, Saltanat and Jamilya for their help, advice and participation in our business. Thank you!

Dmitry Vasiliev

Excellent accounting service! I used the company's services to open our own enterprise, and were pleasantly surprised by the professionalism and efficiency. Accountants not only helped me with all the necessary paperwork, but also continue to support m company in our business activities. They are always in touch, ready to help and answer all questions. I recommend this company to everyone who values quality and reliability in accounting.

Marina Kuznetsova

We've been outsourcing our legal part with this company since the beginning of 2023. The company has great managers with a solid ability of the managers to solve complex tasks. Also they could explain every step and tell you what they're doing and why.

Igor Volkov

Amazing service. They helped me with my company opening, updating my trade license, getting visas and much much more. Accounting services are also provided by SNM and Im absolutely satisfied. Should mentioned that Im not the best client - not really well organized and a lot of my requests are very spontaneous. Already recommended SNM to my friends and colleagues.Thanks to Yuliya and Jamilya!

Questions and Answers

Can existing global documentation be used for UAE compliance?

Global documentation can be used as a foundation but must be tailored to meet specific UAE requirements and translated if necessary.

Does the Master File need to be filed with annual tax returns?

No, the Master File is not submitted with tax returns but must be available upon request within the stipulated timeframe.

For how long must Master File documentation be maintained?

Master File documentation must be maintained for a minimum of 5 years from the end of the relevant tax period.

How often should the Master File be updated?

The Master File should be reviewed and updated annually or whenever significant changes occur to the group structure or business operations.

What language is required for Master File documentation?

The Master File must be prepared in either Arabic or English. Documents in other languages must be officially translated.

What penalties apply for non-compliance?

Failure to maintain proper Master File documentation can result in penalties of up to AED 50,000, plus potential tax adjustments and additional penalties for incorrect tax positions.

When must Master File documentation be submitted?

The Master File must be prepared by the filing deadline of the tax return and submitted within 30 days upon request by the Federal Tax Authority.

Who needs to prepare a Master File in the UAE?

Multinational enterprise groups with consolidated revenues exceeding AED 3.15 billion (approximately USD 857 million) are required to prepare and maintain a Master File.

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