Transfer pricing compliance insights in the UAE - Part 3: Master Files essentials

Rabia is a Partner in the Transfer Pricing team covering the Middle East. She has been based in the region for the last 3 years, having moved here after 10 years in the UK with a Big 4 firm. Rabia is a UK Chartered Tax Advisor and financial economist. Rabia has extensive experience advising multinationals on complex TP planning, design and documentation projects as well as supporting clients on their operational, governance and implementation strategies. She has supported various multinationals, SWFs and family groups in respect of the transfer pricing and Country-by-Country Reporting requirements. Rabia has advised on multiple Advance Pricing Agreements (APAs) and Mutual Agreement Procedures (MAP) in the UK and supports clients in the Middle East with TP audits and controversy.

Paulus is currently based in Abu Dhabi and brings over seven years of transfer pricing expertise across multiple jurisdictions. He has previously worked in Portugal, Angola, and Ireland, gaining significant experience in the financial services sector. Paulus has supported the implementation of cash pooling structures, the onshoring of Treasury functions, and complex, multijurisdictional intercompany funding arrangements. He has extensive experience in controversy workstreams, including Mutual Agreement Procedures (MAPs) and Correlative Relief submissions, across various jurisdictions. In addition to his controversy expertise, Paulus has led complex transfer pricing planning and compliance projects. He has provided support in designing and implementing transfer pricing (TP) policies. Paulus holds a master's degree in finance from Trinity College Dublin in Ireland.