UAE Corporate Tax (CT)

The UAE Corporate Tax regime will have transfer pricing rules to ensure that the price of a transaction is not influenced by the relationship between the parties involved. In order to achieve this outcome, the UAE will apply the internationally recognized “arm’s length” principle to transactions and arrangements between related parties and with connected persons.

UAE CT clarified about Related Party transactions Transfer Prices and Benefits & Payments to Management, Owners, Directors, Officers, etc.,

Please find below a simplified note.

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