Unified UAE Legislation Database

FAQ: Intercompany Service Agreement — Common Control, AML, and Transfer Pricing

Status

In force

Issuing Authority

Effective date

XX.XX.XXXX

Official Link

https://

CONTEXT

An individual controls two companies: one registered in Cyprus and one in Dubai. The Cyprus company purchases services from the Dubai company. The same individual is the sole director and authorised signatory of both entities and therefore signs the intercompany service agreement on behalf of both parties.

 

Several questions arise: 

Question 1. Is it legally valid for one individual to sign an intercompany service agreement on behalf of both contracting parties, acting as sole director of each company?

A: Yes. Under UAE contract law and general principles of company law, a sole director has the authority to bind the company by executing agreements on its behalf. There is no rule that prohibits the same individual from signing as authorised representative of two separate legal entities that are parties to the same contract.

 

Each company is a distinct legal person. The agreement is therefore a contract between two legally separate parties, not a self-dealing transaction in the strict legal sense.

 

However, the dual-signatory structure creates a conflict of interest that must be expressly ackno...