Book on Transfer Pricing in the Middle East

A conclusive reference for Transfer Pricing regulations and guidance in the MENA region

Transfer Pricing in the Middle East is Deloitte’s first book, written in partnership with LexisNexis, that introduces the fundamental concepts of Transfer Pricing and offers a single collection of cross-jurisdictional information for key countries in the Middle East. This is a topical time for the first book on Transfer Pricing in the region, given the unprecedented changes in the world of tax, as well as the significant developments seen across the Middle East. This book, Transfer Pricing in the Middle East, includes legislation and guidance from local tax administrations and practical commentary from the authors on key jurisdictional Transfer Pricing challenges facing multinational enterprises and tax administrations.

The emerging and evolving Transfer Pricing regulations set out in Transfer Pricing in the Middle East provide an easy reference to Transfer Pricing provisions across the region and allows for a comparative analysis and practical considerations in one useful format for each jurisdiction including:

  • Introductory comments in relation to the size and scale of the jurisdiction and the degree to which international standards have been adopted by that jurisdiction;
  • The application of the regulations in the jurisdiction including any important exemptions or carve outs;
  • The definition of association/control when observing what the “group” is with respect to arm’s length pricing of intra-group transactions;
  • The definition of provision/transaction including practical experiences of how the local tax administration view certain types of provision/transaction;
  • The degree of consistency with the OECD guidelines; 
  • Important departures from the OECD guidelines;
  • The Transfer Pricing audit process including practical experience;
  • The availability of rulings and/or advance pricing
    agreements including practical experience;
  • Key dates, deadlines, and forms relating to transfer pricing
    compliance in the jurisdiction; and
  • Key challenges that are unique to the jurisdiction based on
    international experience and experience with the local jurisdiction.

Deloitte’s Transfer Pricing and tax specialists have collaborated to put together Transfer Pricing in the Middle East to provide insight and practical experience for readers across different levels of skills and experience. It is important to note that at the time of publication, this book, Transfer Pricing in the Middle East, is the sole single depository for Transfer Pricing regulations and guidance in the Middle East.

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Transfer Pricing in the Middle East

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