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The FTA has issued much awaited Transfer Pricing Guide to provide clarifications and best practices to meet arm’s length principle from UAE TP perspective. It largely aligns with OECD Transfer Pricing Guidelines with certain nuances specific to UAE. Read more about the key highlights from the Transfer Pricing Guide in this alert.

In our October 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our September 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our August 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our July 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our June 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our May 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our April 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our March 2023 edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our February edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our January edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our December edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our November edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In September 2022, the Ministry of Finance (MoF) released Cabinet Decision No. (85) of 2022 (the “Decision”) which details out the requirements and conditions for determining the tax residency of legal and natural persons in the UAE. Branches of foreign entities shall not be considered as tax residents in the UAE. The Decision acknowledges the parallel importance of the international agreements and stipulates that the provisions of the double taxation treaties could apply to determine the tax residency of a person. Further, the FTA may request any information from any government entities in the UAE in order to identify the tax residency of a person.

In our October edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.

In our September edition of GT’s Monthly Tax Newsletter, you can read the latest news updates affecting International Tax, Transfer Pricing and Indirect Tax in the UAE and across the GCC Region.