Giorgi Macharashvili

Giorgi Macharashvili is the Transfer Pricing Lead at Al Tamimi & Company, based in Dubai International Financial Centre, focusing on Tax Advisory Law. He has over 15 years of extensive experience working across public and private organisations, specialising in complex transfer pricing and international taxation matters.

He is a skilled professional managing advisory projects across numerous industries, with deep expertise in transfer pricing issues related to financial transactions, intra-group services, supply chains, and profit allocation to permanent establishments.

Giorgi’s track record includes serving as a transfer pricing official for the Georgian Tax Authorities, where he played a key role in drafting and implementing transfer pricing legislation. He was also a member of the OECD BEPS Project Working Party 6, focusing on BEPS Actions 8–10 related to transfer pricing issues. He has actively participated in transfer pricing workshops and training sessions organised by the OECD, IOTA and the World Bank.

In addition to his public sector experience, Giorgi has spent over eight years leading transfer pricing practices within a Big Four firm, including the last two years based in the Dubai office. His expertise spans advisory and compliance services, helping multinational clients navigate complex transfer pricing regulations and optimise their tax strategies.

His recent experience includes successfully winning a transfer pricing dispute for a Middle East-based apparel industry company concerning working capital adjustments; advising a major oil and gas industry group on the structuring and strategic planning of their transfer pricing framework; developing comprehensive transfer pricing policies related to royalty payments, corporate guarantees, swaps and derivatives for financial institutions and non-financial clients in the Middle East; providing ongoing advisory services on global transfer pricing compliance to a UAE-headquartered multinational group; assisting a multinational manufacturing company in benchmarking and documentation processes for cost-sharing arrangements; and conducting transfer pricing risk assessments and gap analyses for large conglomerates.

His practice area is tax, with his sector being financial services. He holds a Bachelor of Business Administration from Tbilisi State University (2008) and a Master of Business Administration from Ilia State University, Tbilisi (2018). He speaks Georgian, Russian and English.