You are a Finance Manager, Controller, or Tax Manager with some basic knowledge about transfer pricing (TP). You are fine with Corporate Tax and VAT understanding, but TP is flying a bit under the radar.
Understanding UAE Free Zone Corporate Tax for Holding Companies
Navigating the 0% Rate & Corporate Tax Rules The introduction of the UAE Corporate Tax ("CT") in 2023 brought changes. However, the UAE Free Zones remain highly attractive. This is especially true for specific structures like holding and headquarters companies. Understanding the UAE free zone corporate tax rules applicable to Holding and Headquarter companies is … Continue reading Understanding UAE Free Zone Corporate Tax for Holding Companies
UAE Corporate Tax: Related Party Transaction Schedules Explained
As part of the UAE's Corporate Tax Law, the Transfer Pricing (TP) requirements are now a key component of corporate tax returns, supporting transparency in transactions between related entities. Two main TP schedules—Related Party Transaction Schedule and Connected Person Schedule—require detailed transaction reporting to confirm arm’s length pricing. Related Party Transaction Schedule This schedule should … Continue reading UAE Corporate Tax: Related Party Transaction Schedules Explained
UAE Small Business tax relief
The Ministry of Finance in the UAE has recently issued Ministerial Decision No. 73 of 2023 on Small Business Relief for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. This decision is aimed at reducing the tax burden and compliance costs for small businesses and start-ups. Under … Continue reading UAE Small Business tax relief
Main features of the UAE Corporate Income Tax regime
Photo by Nataliya Vaitkevich on Pexels.com The United Arab Emirates (UAE) has implemented the Corporate Tax Law as Federal Decree-Law No. 47 of 2022 (CT Law) effective June 1, 2023. This blog summarizes the new CT regime and highlights key points. We will cover financial records and audited statements, tax rates, and exemptions. Additionally, the … Continue reading Main features of the UAE Corporate Income Tax regime
Smart Transfer Pricing 