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The Ministry of Finance has issued the Ministerial Decision No (97) of 2023 on the Requirements for Maintaining Transfer Pricing Documentation which aims to promote transparency and fairness in the UAE's tax system.Federal Decree Law No (47) of 2023 on th
Al Khouri added that the transfer pricing documentation requirements will promote transparency and fairness in the UAE's tax system
ABU DHABI, 11th May, 2023 (WAM) -- The Ministry of Finance has issued the Ministerial Decision No (97) of 2023 on the Requirements for Maintaining Transfer Pricing Documentation which aims to promote transparency and fairness in the UAE's tax system.Federal Decree Law No (47) of 2023 on the Taxation of Corporations and Businesses enforces transfer pricing rules and documentation requirements to ensure that the pricing of transactions between related parties and connected persons, such as companies that are part of the same Multinational Enterprise (MNE)...