Corporate Tax

UAE Transfer Pricing regulations form a key part of the UAE Corporate Tax regime and are aligned with the OECD […]

The UAE Ministry of Finance (MoF) has released two new decisions that together specify the main features of the corporate

Main points: Resident taxable persons can claim Small Business Relief where their revenue in the relevant and previous tax periods

The proposed UAE Corporate Tax will have transfer pricing rules which will ensure that the price of a transaction is not influenced by

(A) Resident juridical person / legal entity – Incorporated or otherwise established or recognized prior to 1 March 2024