Transfer Pricing 2026

UAE Trends and Developments

Trends and Developments Contributed by: Marios Palesis, Theodora Charalambous and Giorgos Kinanis Kinanis Tax Consultancy Middle East Limited Kinanis Tax Consultancy Middle East Limited is a UAE-registered company established in 2025 and li - censed by the DIFC to provide transfer pricing advi - sory and compliance services across the region. The firm focuses exclusively on transfer pricing matters, including policy design, benchmarking analyses, preparation of master file and local file documenta - tion, preparation of disclosure forms, country-by- country reporting support, intra-group pricing struc - turing, IP valuations and transfer pricing controversy assistance. The firm advises multinational enterprise groups operating in the UAE and the wider Middle

East on the application of the UAE corporate tax re - gime and international transfer pricing standards. The firm forms part of the Kinanis Group, which has had a presence in Cyprus since 1983 through Kinanis LLC, a Cyprus-based law firm providing corporate and tax advisory services. The Group also includes T.P. Alfa Services Limited, a Cyprus entity specialising in transfer pricing. Collectively, the Group comprises more than 65 professionals, including lawyers, ac - countants and tax advisers, supporting international and regional clients on cross-border matters.

Authors

Marios Palesis is a managing director at Kinanis Tax Consultancy Middle East Limited, practising in general tax advisory services, international tax planning and transfer pricing. He is a member of the Association of

Theodora Charalambous is a director at Kinanis Tax Consultancy Middle East Limited, practising in general tax advisory services, international tax planning and transfer pricing. She is a member of the Cyprus Bar

Chartered Certified Accountants (FCCA, ACCA), the Institute of Certified Public Accountants of Cyprus (ICPAC) and the Chartered Institute of Taxation, UK (CIOT, ADIT). Marios has an Advanced Diploma in International Taxation (specialisation in transfer pricing). He speaks Greek and English.

Association and has an LLM in Tax Law (specialisation in international tax law and transfer pricing). Theodora speaks Greek and English.

Giorgos Kinanis is a manager at Kinanis Tax Consultancy Middle East Limited, practising in general tax advisory services, international tax planning and transfer pricing. He is a member of the Cyprus Bar

Association and has an Advanced Diploma in International Taxation (specialisation in transfer pricing). Giorgos speaks Greek and English.

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