Insights: UAE Audit, Tax and Accounting Guides
Practical guides on UAE audit, corporate tax, VAT, transfer pricing, free zones and accounting from the SGA World audit and tax team.
Featured guide
Best 10 Auditors in UAE: Trusted Audit Firms for 2026
Ten well-known audit firms in the UAE for 2026, from the Big Four to independent firms, plus who needs an audit, how to verify an auditor and what affects audit fees.
Audit · 8 Oct 2026 · 6 min readRead the guide
- Transfer PricingTransfer PricingHow Many Comparables Does a Transfer Pricing Study Need?There is no fixed minimum number of comparables in UAE transfer pricing. How the screening funnel works, what a strong set looks like and what the FTA expects.8 Oct 2026 · 2 min read
- Transfer PricingTransfer PricingInternal vs External Comparables in Transfer PricingInternal vs external comparables in UAE transfer pricing: what each is, examples, how they compare, which the OECD and FTA prefer, and how to document the search.8 Oct 2026 · 2 min read
- Transfer PricingTransfer PricingWhat Is a TNMM Benchmark Study? (UAE Transfer Pricing)TNMM benchmark studies explained for UAE transfer pricing: when TNMM is used, the steps, profit level indicators, the interquartile range and what the FTA expects.8 Oct 2026 · 3 min read
- Transfer PricingTransfer PricingTransfer Pricing Benchmarking Tools and Databases: Orbis and TP CatalystWhich databases are used for transfer pricing benchmarking in the UAE? Orbis and TP Catalyst explained, how they are used in a study, and why free tools fall short.8 Oct 2026 · 3 min read
