Transfer pricing documentation requirements in the UAE

FY2023 / FY2024

The United Arab Emirates (UAE) has introduced new transfer pricing (TP) documentation requirements as part of Federal Decree-Law No. 47 on the Taxation of Corporations and Businesses (the CIT Law), issued by the Minister of Finance in 2022. 

These regulations, effective for tax periods starting on or after June 1, 2023, aim to ensure compliance and transparency in business transactions among related parties.

To help businesses understand and comply with these new requirements, this document outlines the key aspects of the TP documentation regulations, providing clarity on what is needed for compliance and how to prepare for the changes.

Did you find this useful?