United Arab Emirates: Transfer Pricing

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Tax Considerations For International Businesses Relocating To The UAE

The United Arab Emirates continues to position itself as a leading destination for international businesses seeking to expand or relocate their operations.

United Arab Emirates Tax

E

Eptalex Law Firm LLP

Transfer Pricing Under UAE Corporate Tax: Scope, Relationships And Practical Application

The UAE Corporate Tax regime's Transfer Pricing framework extends far beyond traditional cross-border transactions, reaching into domestic relationships, family-owned structures, and Free Zone operations.

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

What Does The 15% Domestic Minimum Tax In The UAE Mean For Multinational Structures In 2026?

The UAE has long been perceived as an efficient hub for regional and international group structures with low tax rates. However, it's time to recalibrate that perception.

United Arab Emirates Commercial

IMC Group

UAE's Advance Pricing Agreement Framework: From Compliance To Certainty

Transfer Pricing ("TP") provisions were introduced in the UAE along with the Corporate Tax Law. Article 34 of the Corporate Tax Law requires that transactions or arrangements...

United Arab Emirates Tax

Nexdigm UAE

Regulatory & Legal Updates January 10, 2026 UAE Tax Updates (November, 2025)

United Arab Emirates Tax

BA

BSA Law

Legal Analysis Of Federal Decree-Law No. 17 Of 2025 Amending The Tax Procedures Law

United Arab Emirates Tax

HM

Habib Al Mulla and Partners

Corporate Tax In The UAE: New Business Tax Regulations

United Arab Emirates Tax

HA

HAS Law Firm

The Evolution Of Transfer Pricing In The United Arab Emirates

United Arab Emirates Tax

GGI Global Alliance

Taxation Of Free Zone Companies Under The UAE Corporate Tax Regime

United Arab Emirates Tax

DV

Dolce Vita Advisors

Navigating The Upcoming Transfer Pricing Compliance Cycle In The UAE

United Arab Emirates Tax

Nexdigm UAE

UAE Corporate Tax And Transfer Pricing

United Arab Emirates Tax

AM

Alvarez & Marsal

Middle East Tax Alert | Uae | Navigating International Tax Disputes: A Closer Look At The Uae's Mutual Agreement Procedure Guidance

United Arab Emirates Tax

AM

Alvarez & Marsal

Navigating International Tax Disputes: UAEâ€™s Mutual Agreement Procedure (MAP) Guidance

United Arab Emirates Tax

Nexdigm UAE

The Evolution Of Tax Departments In The GCC

AM

Alvarez & Marsal

Expatriate Marriage And-Divorce Fast, Simple And Legal (Video)

United Arab Emirates Family

AM

Dr. Hassan Elhais

What Does The 15% Domestic Minimum Tax In The UAE Mean For Multinational Structures In 2026?

United Arab Emirates Commercial

IMC Group

Major Changes In UAE Media Regulations 2025 | Updated Fines & Rules (Video)

United Arab Emirates Media & IT

AM

Dr. Hassan Elhais

DIFC Licensing Categories (Video)

United Arab Emirates Finance

CA

Cavenwell Group

Misuse Of Virtual Assets In Financial Crime: Global Trends, UAE Regulatory Framework, And Risk Mitigation Strategies

United Arab Emirates Technology

DV

Dolce Vita Advisors

Tax Podcast - EP:07 UAE Corporate Tax And Transfer Pricing

The UAE Corporate Tax and Transfer Pricing implementation requires an in-depth analysis apart from correct documentation and compliance with the law.

United Arab Emirates Tax

Nexdigm UAE

Tax Podcast - EP:06 UAE Corporate Tax And Transfer Pricing

While Corporate Tax and Transfer Pricing has already been implemented from 1 June 2023, further amendments and announcements are expected.

United Arab Emirates Tax

Nexdigm UAE

Tax Podcast - EP05: UAE Corporate Tax And Transfer Pricing

Along with introducing Corporate Tax Law in the UAE, a comprehensive Transfer Pricing (TP) regime was also introduced broadly in line with OECD TP Guidelines.

United Arab Emirates Tax

Nexdigm UAE

Tax Podcast - EP03: UAE Corporate Tax

As a participating jurisdiction under OECD's BEPS and two-pillar framework to end tax avoidance, UAE has taken various measures over the years, including the introduction of Corporate Tax with effect from June 2023.

United Arab Emirates Tax

Nexdigm UAE

A Guide To Corporate Tax Groups In The UAE

United Arab Emirates Tax

TS

The Sovereign Group

UAE Transfer Pricing: Key Regulations And APA Framework Updates

United Arab Emirates Tax

Nexdigm UAE

UAE Transfer Pricing Disclosure: What You Need To Know

United Arab Emirates Tax

Nexdigm UAE

UAE Transfer Pricing: Key Regulations And APA Framework Updates

United Arab Emirates Tax

NP

Nexdigm Private Limited

Qualifying Free Zone Persons (QFZPs): Navigating Corporate Tax In The UAE

United Arab Emirates Tax

TS

The Sovereign Group

Adapting To Change: UAE Businesses And The Evolving Tax Landscape In 2024

United Arab Emirates Tax

PB

Premier Brains Global

Key Amendments To Ministerial Decision On Tax Groups

United Arab Emirates Tax

NP

Nexdigm Private Limited

Evolving Tax Landscapes In The GCC: Key Developments And Strategic Implications For 2025

BA

BSA Law

UAE Transfer Pricing Disclosure Form

United Arab Emirates Tax

NP

Nexdigm Private Limited

Related Parties And Connected Person Transactions In The UAE

United Arab Emirates Tax

AM

Alvarez & Marsal

Key Amendments To Ministerial Decision On Tax Groups

The Ministry of Finance has announced amendments to the existing Ministerial Decision No.125 of 2023 on tax groups for the purpose of Federal Decree-Law No. 47 of 2022 ('UAE CT law') through the issuance.

United Arab Emirates Tax

NP

Nexdigm Private Limited

Evolving Tax Landscapes In The GCC: Key Developments And Strategic Implications For 2025

The Gulf Cooperation Council ("GCC") countries, traditionally known for their low-tax environments, have undergone significant transformations in their tax regimes...

BA

BSA Law

UAE Transfer Pricing Disclosure Form

Article 55 of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses states that Taxable Persons are required to file together with their Tax Return...

United Arab Emirates Tax

NP

Nexdigm Private Limited

Related Parties And Connected Person Transactions In The UAE

In recent years, the United Arab Emirates (UAE) has undergone significant developments in its fiscal landscape, most notably with the introduction of a Corporate Tax (CT) regime.

United Arab Emirates Tax

AM

Alvarez & Marsal

A&M Tax Talks Middle East | Podcast Series

United Arab Emirates Tax

AM

Alvarez & Marsal

Transfer Pricing Considerations On UAE's New Guide On Tax Groups

In January 2024, the Federal Tax Authority issued a Corporate Tax Guide focusing on Tax Groups, which helps Taxable Persons to understand the taxation of juridical Resident Persons that form a Tax Group...

United Arab Emirates Tax

GT

Grant Thornton

Ey Transfer Pricing Considerations On FTA's Guidance For Determining Taxable Income

The Federal Tax Authority (FTA) has issued a comprehensive guide on "Determination of Taxable Income," which provides an overview of the adjustments required to be made to the accounting...

United Arab Emirates Tax

NP

Nexdigm Private Limited

Middle East Tax Alert | UAE | Definition Of Related Parties For Government Entities

On July 22, 2024, The Federal Tax Authority (FTA) released a public clarification regarding the definition of Related Parties for Government Entities.

United Arab Emirates Tax

AM

Alvarez & Marsal

Middle East Tax Alert | UAE | Corporate Tax Public Clarification – First Tax Period Of A Juridical Person – Key Observations & Takeaways

In July 2024, the Federal Tax Authority ("FTA") published a Corporate Tax ("CT") Public Clarification on the first Tax Period of a juridical person ("Public Clarification").

United Arab Emirates Tax

AM

Alvarez & Marsal

UAE Introduces Corporate Income Tax

United Arab Emirates Tax

Nexdigm UAE

Summary Of Public Consultation Document Issued For UAE Corporate Tax

United Arab Emirates Tax

Nexdigm UAE

Free Zone Companies Free Of Corporate Tax?

United Arab Emirates Tax

Nexdigm UAE

Summary Of UAE Corporate Tax And Transfer Pricing Law

United Arab Emirates Tax

Nexdigm UAE

Substance And Value Creation Important Pillars Of The UAE CT Regime

United Arab Emirates Tax

Nexdigm UAE

UAE Corporate Tax Regime Impact On Free Zone Entities

United Arab Emirates Tax

Nexdigm UAE

Key Considerations For Obtaining Tax Registration Number (TRN)

United Arab Emirates Tax

Nexdigm UAE

TP Guide 2023 - A Disquisition To UAE TP Rules

United Arab Emirates Tax

Nexdigm UAE

How Holding Companies Could Hold Ground Under UAE Corporate Tax

United Arab Emirates Tax

Nexdigm UAE

Transforming The Tax Landscape: Understanding The Impact Of CIT Law On UAE Free Zones

United Arab Emirates Tax

KL

KN Legal

Webinar: Tax And Legal Risks On Visa Facilitation And Employment Arrangements (Video)

United Arab Emirates Tax

AM

Alvarez & Marsal

The Impact Of Transfer Pricing On Multinational Enterprises (MNEs) In The Middle East

United Arab Emirates Tax

AM

Alvarez & Marsal

UAE Corporate Tax Regime Impact On Free Zone Entities

United Arab Emirates Tax

NP

Nexdigm Private Limited

How Holding Companies Could Hold Ground Under UAE Corporate Tax

United Arab Emirates Tax

NP

Nexdigm Private Limited

UAE Corporate Tax: Who Is Considered A Qualifying Free Zone Person?

United Arab Emirates Tax

BA

BSA Law

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Latest Videos

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What Does The 15% Domestic Minimum Tax In The UAE Mean For Multinational Structures In 2026?

IMC Group

A&M Tax Talks Middle East | Podcast Series

AM

Alvarez & Marsal

Webinar: Tax And Legal Risks On Visa Facilitation And Employment Arrangements (Video)

AM

Alvarez & Marsal

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