On 23 October 2023, the United Arab Emirates issued a comprehensive practical Transfer Pricing Guide.
The guide is designed to provide general guidance on the Transfer Pricing regime in the UAE with a view to making the provisions of the Transfer Pricing regulations as understandable as possible to readers.
UAE’s Transfer Pricing regulations are contained in Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Chapter 10.
Transfer Pricing Guide - EN - 23 10 2023