Significance of Transfer Pricing from a Tax perspective
Transfer pricing in the UAE stands as a critical and often misunderstood concept. It is a practice that involves determining […]
Why Corporate Tax Planning is Important for Business Owners?
The UAE is no longer a tax-free region as the Corporate Tax has become effective from 1st June 2023. Businesses […]
FTA Clarifies Accounting Standards for UAE Corporate Tax
Taxable persons must determine their taxable income on the basis of financial statements prepared as per the accounting standards accepted […]
Corporate Tax for Free Zones: New Rules for Qualifying Income
Qualifying Income is the prime factor determining the eligibility of a free zone person to enjoy 0% corporate tax in […]
UAE Corporate Tax: New Decision on Qualifying & Excluded Activities
The UAE Corporate Tax Law states that a free zone person will be taxed at 0% on Qualifying Income and […]
How does Transfer Pricing Affect Cost Contribution Arrangements?
Entities carrying out transactions with associated enterprises that are covered by a cost contribution arrangement (CCA) need to make sure […]
Transfer Pricing aspects of Business Restructurings
Business restructuring usually refers to the change in a multinational enterprise’s (MNE) organisational structure or business model. In terms of […]
How does the Transfer Pricing Rule affect IP?
Intellectual Property (IP) is a highly significant asset for Multi-National Enterprises (MNEs). IP assets such as patents, copyrights, trademarks and […]
What are the options for Transfer Pricing Dispute Resolution?
Transfer pricing is one of the top concerns of multinational enterprises (MNEs) having divisions of subsidiaries (associated enterprises) in various […]
Transfer Pricing: Special Rules for intra-group Services
Nearly all multinational enterprises (MNEs) will have some kind of intra-group services such as technical services, management services, human resources […]