Transfer Pricing

January 28, 2025

Taxation

Understanding Exempt Income Under UAE Corporate Tax

Top Exemptions in UAE Corporate Tax: What You Need to Know The UAE’s corporate tax law, implemented in June 2023, imposes a 9% corporate tax

June 5, 2025
Transfer Pricing

Introduction  This article addresses intra-group services—activities performed by one or more Group members that benefit others within the group—and whether they are priced according to the Arm’s Length Principle.  Just …..

Intra Group Services UAE
June 5, 2025
Transfer Pricing

Introduction  This article addresses intra-group services—activities performed by one or more Group members that benefit others within the group—and whether they are priced according to the Arm’s Length Principle.  Just …..

May 30, 2025
Transfer Pricing

With the UAE’s adoption of corporate tax, Transfer Pricing (TP) regulations have become central to ensuring tax transparency and compliance. A key area under scrutiny is the treatment of Key …..

Transfer Pricing Documentation UAE
May 30, 2025
Transfer Pricing

With the UAE’s adoption of corporate tax, Transfer Pricing (TP) regulations have become central to ensuring tax transparency and compliance. A key area under scrutiny is the treatment of Key …..

May 29, 2025
Transfer Pricing

The application of transfer pricing procedures has grabbed abundant attention globally with the increasing importance of transfer pricing on corporate taxation in the UAE. Businesses involved in cross-border transactions realize …..

Transfer Pricing Audit in UAE
May 29, 2025
Transfer Pricing

The application of transfer pricing procedures has grabbed abundant attention globally with the increasing importance of transfer pricing on corporate taxation in the UAE. Businesses involved in cross-border transactions realize …..

May 27, 2025
Transfer Pricing

As part of the usual transactions performed between Related parties, Reimbursement transactions may arise that in many cases are undertaken to facilitate the transactions in a smoother way. It is …..

Pass Through Costs Transfer Pricing UAE
May 27, 2025
Transfer Pricing

As part of the usual transactions performed between Related parties, Reimbursement transactions may arise that in many cases are undertaken to facilitate the transactions in a smoother way. It is …..

May 27, 2025
Transfer Pricing

Transfer Pricing methods are used to establish whether Controlled Transactions (transactions with Related Parties (RP) and Connected Persons (CP)) are conducted at arm’s length. There are five internationally accepted Transfer …..

Comparable Uncontrolled Price Method in UAE
May 27, 2025
Transfer Pricing

Transfer Pricing methods are used to establish whether Controlled Transactions (transactions with Related Parties (RP) and Connected Persons (CP)) are conducted at arm’s length. There are five internationally accepted Transfer …..

May 8, 2025
Transfer Pricing

Under the Corporate Tax Law, a 0% tax rate applies to the qualifying income of a QFZP. This article aims to provide a comprehensive overview of a Qualifying Free Zone …..

Qualifying Free Zone Person UAE
May 8, 2025
Transfer Pricing

Under the Corporate Tax Law, a 0% tax rate applies to the qualifying income of a QFZP. This article aims to provide a comprehensive overview of a Qualifying Free Zone …..

April 20, 2025
Transfer Pricing

Understanding Transfer Pricing in the UAE With the introduction of corporate tax regulations in the UAE, multinational enterprises (MNEs) must adhere to transfer pricing rules when setting prices for goods …..

transfer pricing methods
April 20, 2025
Transfer Pricing

Understanding Transfer Pricing in the UAE With the introduction of corporate tax regulations in the UAE, multinational enterprises (MNEs) must adhere to transfer pricing rules when setting prices for goods …..

April 7, 2025
Transfer Pricing

Overview of CbCR in the UAE The Organization for Economic Co-operation and Development (OECD) has established a standardized three-tier documentation framework, which includes the Master File, Local File, and Country-by-Country …..

country by country reporting uae
April 7, 2025
Transfer Pricing

Overview of CbCR in the UAE The Organization for Economic Co-operation and Development (OECD) has established a standardized three-tier documentation framework, which includes the Master File, Local File, and Country-by-Country …..

April 4, 2025
Transfer Pricing

Transfer pricing involves setting prices for transactions between related parties (Article 35) or connected persons (Article 36) based on the arm’s length principle. The OECD’s three-tier documentation framework—Master File, Local …..

April 4, 2025
Transfer Pricing

Transfer pricing involves setting prices for transactions between related parties (Article 35) or connected persons (Article 36) based on the arm’s length principle. The OECD’s three-tier documentation framework—Master File, Local …..

March 5, 2025
Transfer Pricing

WHY TRANSFER PRICING IS APPLICABLE TO CONNECTED PERSONS? Transfer pricing (TP) rules apply to Connected Persons in the UAE primarily to prevent tax base erosion. The UAE’s definition of “connected …..

corporate tax law uae
March 5, 2025
Transfer Pricing

WHY TRANSFER PRICING IS APPLICABLE TO CONNECTED PERSONS? Transfer pricing (TP) rules apply to Connected Persons in the UAE primarily to prevent tax base erosion. The UAE’s definition of “connected …..

March 4, 2025
Transfer Pricing

Understanding UAE Transfer Pricing Related Parties WHO ARE RELATED PARTIES? A related party refers to an individual or entity with an established relationship with a business subject to the UAE …..

March 4, 2025
Transfer Pricing

Understanding UAE Transfer Pricing Related Parties WHO ARE RELATED PARTIES? A related party refers to an individual or entity with an established relationship with a business subject to the UAE …..

December 31, 2024
Transfer Pricing

Understanding UAE Transfer Pricing Regulations and Disclosure Requirements FINAL CALL FOR TP DISCLOSURE COMPLIANCE With the UAE Transfer Pricing (TP) Disclosure Form deadline approaching, businesses must prioritize compliance with tax …..

UAE Transfer Pricing Regulations
December 31, 2024
Transfer Pricing

Understanding UAE Transfer Pricing Regulations and Disclosure Requirements FINAL CALL FOR TP DISCLOSURE COMPLIANCE With the UAE Transfer Pricing (TP) Disclosure Form deadline approaching, businesses must prioritize compliance with tax …..

October 18, 2024
Corporate Taxation

UAE Transfer Pricing Disclosure Form Overview The UAE Federal Decree-Law No. 47 of 2022, which governs the taxation of corporations and businesses, mandates that taxpayers submit a Transfer Pricing (TP) …..

UAE Transfer Pricing
October 18, 2024
Corporate Taxation

UAE Transfer Pricing Disclosure Form Overview The UAE Federal Decree-Law No. 47 of 2022, which governs the taxation of corporations and businesses, mandates that taxpayers submit a Transfer Pricing (TP) …..

March 28, 2023
Transfer Pricing

United Arab Emirates (UAE) has always been an attractive destination for businesses due to its strategic location, business-friendly environment, world-class infrastructure and a tax-free country. The country has recently introduced …..

transfer pricing services in uae
March 28, 2023
Transfer Pricing

United Arab Emirates (UAE) has always been an attractive destination for businesses due to its strategic location, business-friendly environment, world-class infrastructure and a tax-free country. The country has recently introduced …..

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