Transfer Pricing — UAE Tax Updates
With the introduction of Corporate Tax, the UAE adopted transfer pricing rules based on the internationally recognized arm’s length principle, aligned with OECD guidance. All UAE resident legal entities, regardless of their status are required to apply arm’s length pricing to transactions with related parties and connected persons and to maintain and make available to tax authorities the supporting documentation upon request. This hub follows transfer pricing developments as issued by the FTA (tax.gov.ae) and the Ministry of Finance (mof.gov.ae) and explains the practical documentation and compliance implications for UAE entities as well as for multinational groups.
Latest updates
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The End of a Structure Is a Tax Event, Not an Administrative One
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- UAE Transfer Pricing 2026: The FTA Is Auditing. Is Your Intercompany Pricing Ready?
Transfer pricing is now the Federal Tax Authority’s primary tool for preventing profit shifting in the UAE. Every business that charges fees, interest, royalties, or…
- Transfer Pricing in the UAE: What SMEs and Multinationals Need to Know (2025 Guide)
The introduction of UAE Corporate Tax has pushed Transfer Pricing (TP) to the forefront of compliance for all UAE businesses — from small family-owned companies…