Transfer Pricing Guide
This guide (CTGTP1 of 2023) provides guidance on the Transfer Pricing regime in the UAE, particularly on the following aspects:
- An overview of the Transfer Pricing rules and procedures, including the determination of the Related Party transactions, whether transactions are done on an Arm’s Length basis, and other related compliance requirements including Transfer Pricing documentation; and
- Assistance with the most common questions businesses might have to reduce uncertainties for Taxable Persons in relation to the implementation and application of the Transfer Pricing provisions of the Corporate Tax Law.
View the Document: Corporate Tax Guide | CTGTP1 of 2023
Important Notice
The above extract has been provided for reference only and is based on information available in the public domain at the time of publication, which is subject to change. This does not constitute any form of advice or recommendation and therefore cannot be relied on to cover specific situations. We highly recommend that you consult with a qualified tax advisor in the UAE for personalized guidance based on your specific business circumstances. We accept no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication. Please refer to the following resources for the official and up-to-date information on the UAE Corporate Tax legal framework:- UAE Ministry of Finance: https://mof.gov.ae/tax-legislation/; and
- UAE Federal Tax Authority: https://tax.gov.ae/en/Legislation.aspx