An Overview of Our Recent Transfer Pricing Work
We have assisted many clients with their transfer pricing documentation requirements in the first 6 months of 2026.
Here’s a sample of work we’ve done so far:
Local File
Real Estate - UAE
Completed entire TP documentation covering transactions ranging from land valuations to financial transactions to leasing and lending.
Digital - Lebanon
Completed entire TP documentation covering transactions ranging from services, digital support and intellectual property
Advanced Pricing Agreement
Pharmaceuticals - Canada, Japan & USA
Supported workings for APA between the USA and Japan for a large multinational pharmaceutical company doing business globally with various subsidiaries in several jurisdictions.
Connected Persons
Consulting - UAE
Validated compensation of 4 top executives with arm’s length analysis using two methodologies
Fund Management - Malta
Validated compensation of 3 top executives with arm’s length analysis.
Manufacturing - UAE
Validated compensation of 5 top executives with arm’s length analysis.
Professional Services - Switzerland
Validated compensation of the top executive with arm’s length analysis.
Benchmarking and Functional Analysis
Carbonated Soft Drinks - Turkmenistan
Argued for headquarters interpretation of contested transaction. Measured financial transactions against appropriate definitions.
Professional Services - UAE & UAE
Validating a client’s proposed fair market value of a professional services business transfer to private equity.
Production of Construction Fixtures: Glass - USA, UAE, Australia, Hong Kong, China
Benchmarked loan financial transactions across jurisdictions in the USA, Middle East and Australia for large volumes.
Call Centre Services - South Africa & UAE
Created unique internal CUP analysis for call centre transactions covering different jurisdictions.
Oil & Gas - Netherlands, UAE & Singapore
Valued real estate use by tested party against comparables in the UAE industry by applying a unique database and per-foot coverage analysis.
Renewable Energy - Spain & UAE
Analysed the arm’s length nature of Lombard loan on meaningful pledge through extensive financial transfer pricing study.
Construction, Real Estate, Sports Equipment, Food - UAE
Conducted thorough research and analysis for eight transactions, including TNMM studies, an intangible royalty study and LVAIS Safe Harbour analysis.
Advisory, Corporate-Services, Consulting - UAE
Created a comparable study for a dual contract exchanging consulting services and business development services between various free zone entities.
Plastics / Fittings - UAE
Worked with a family business to conduct studies on connected persons related to the work of the plastics-related operating entities.
Football Clubs - UK
Applied a unique methodology for pricing the value of football club sponsorship using novel pricing strategies through stadium capacity.
Online Gaming - South Africa
Analysed proposed arm’s length structure for transfer of a gaming license.
Cryptocurrency, Digital Assets - St. Kitts & Nevis, BVI, Seychelles, Cyprus
Analysed proposed arm’s length structure for transfer of digital assets while weighing scenarios of ownership for underlying DEMPE functions.
The PB First Global Tax team provides exceptional quality and service for our client’s transfer pricing documentation. The Transfer Pricing team is directed by Dr Peter Wilson, with Dr Alicja Reuben at the helm. Whatever your TP needs and expectations, we offer an experienced, knowledgeable approach from what is probably the most qualified team in the region.
PB First Global Tax 