The most common questions according Corporate Tax and VAT in Dubaj / Emirates.
Transfer Pricing
Yes, financial arrangements between related parties must be at market rates.
Yes, UAE transfer pricing is aligned with OECD standards.
Annually, or whenever there is a significant change in business operations.
Yes, under the UAE corporate tax law, related party transactions must follow arm’s length principles.
A local file, master file, and disclosure form may be required depending on revenue thresholds.
Non-compliance can lead to penalties and tax adjustments by authorities.
It means transactions must be priced as if they were between unrelated parties.
It refers to pricing of goods or services between related companies in different tax jurisdictions.
All businesses engaging in transactions with related parties or connected persons.
