10 min read
Forensic Intelligence
Transfer Pricing: The Nexus Trap
Related Party Compliance in 2025/26
The Audit Focus
The FTA has signaled that **Transfer Pricing (TP)** will be the primary lever for revenue protection in the upcoming audit cycles. Any transaction between 'Connected Persons' must adhere to the **Arm's Length Principle**.
Primary Penalty
AED 50,000
Per instance of missing Master File documentation.
Secondary Penalty
Incremental %
Monthly interest on underpaid tax due to TP adjustments.
Forensic Nexus Mapping
Most conglomerates fail not because they are non-compliant, but because their **ERP systems lack the 'Nexus Layer'** required to tag related-party transfers automatically. Arakan solves this by building a secondary forensic ledger in volatile memory.
Mitigate this risk now.
Initialize a non-custodial scan of your entity DNA.