January 28, 2025
Taxation
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
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 …..
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 …..
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 …..
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 …..
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 …..
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 …..
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 …..
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 …..
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 …..
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 …..
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 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) …..
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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