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
Since the introduction of the UAE Corporate Tax (CT) regime, Transfer Pricing (TP) has become a central part of compliance for all UAE businesses — including early-stage and scaling startups. …..
1. Do Transfer Pricing rules apply to UAE startups? Yes. Transfer Pricing (TP) rules in the UAE apply to all businesses, including startups, if they transact with Related Parties or …..
Transfer pricing isn’t just a tax rule — it’s the backbone of how multinational companies move money between entities. Put simply, it’s about setting prices for goods or services exchanged …..
The UAE serves as a global trade hub, hosting numerous multinational enterprises (MNEs) with subsidiaries across different tax jurisdictions. When MNEs exchange goods, services, or intellectual property (IP) within their …..
So far, we’ve explored how business is structured in the UAE and why every intercompany transaction—from salaries to service charges—is now under the microscope. But here’s the real shift: Transfer …..
Transfer Pricing Is No Longer a Side Note In the modern UAE business landscape, “transfer pricing” is no longer a technical appendix buried in tax reports. It has moved into …..
As the UAE’s Corporate Tax (CT) deadline of 30th September 2025 is fast approaching, businesses must remember that compliance goes beyond filing the tax return. Transfer Pricing (TP) obligations are …..
Introduction The UAE Corporate Tax regime has increased scrutiny on transactions between Free Zone Companies (FZCs) and Mainland entities. While FZCs may enjoy certain tax incentives, these do not lessen …..
Cost contribution arrangements (CCA) are contractual agreements between related parties or connected persons within an MNE group to share costs, risks, and anticipated benefits of joint projects. They are not …..
Why It Matters: Compliance in a No-Income-Tax Environment With the UAE’s recent adoption of corporate tax, Transfer Pricing (TP) regulations have taken centre stage in ensuring transparency and compliance. In …..
As the UAE transitions into a formal corporate tax regime under Federal Decree-Law No. 47 of 2022, the approach to related party (RP)/payments to connected persons (CP) transactions has become …..
Overview A cornerstone of the UAE CT Law, Article 34, relies on the Arm’s Length Principle (ALP), a fundamental concept in Transfer Pricing (TP). It ensures that transactions between Related …..
The Local File plays a crucial role in the UAE’s transfer pricing documentation framework. It provides comprehensive details on a taxpayer’s-controlled transactions (transactions with Related Parties and Connected Persons) during …..
To demonstrate that transactions are at arm’s length, the UAE CT Law prescribes several methods—one of which is the Transactional Net Margin Method (TNMM). The Transactional Net Margin Method (TNMM) …..
Introduction This article explores the treatment of management services from a transfer pricing perspective in the United Arab Emirates (UAE). With the introduction of transfer pricing regulations under the UAE …..
Introduction With the introduction of corporate tax in the UAE, Transfer Pricing (TP) regulations have brought greater focus to benchmarking salaries, particularly for Key Management Personnel (KMP). When KMP qualify …..
Under the UAE Corporate Tax Law, transfer pricing (TP) rules require that transactions between related parties be conducted at arm’s length—i.e., consistent with prices charged between independent parties in comparable …..
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 …..
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 …..
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