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
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 …..
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 …..
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