Expert materials and webinars
ADE publications on taxation, transfer pricing, IFRS reporting, finance system automation and management solutions for businesses in the UAE.
Transfer Pricing
Real estate development projects in the United Arab Emirates, particularly in Dubai, are typically financed through a combination of bank project financing a...
Transfer Pricing
Provisionally priced arrangements, where the final price is determined at a later date, are common in commodity markets (for example, trading in platinum, co...
Transfer Pricing
The Federal Tax Authority of the United Arab Emirates (FTA) has issued Cabinet Decision No. 2 of 2025, introducing updates to the Policy on Clarifications an...
Transfer Pricing
On 22 October 2025, the OECD released a new set of updated Transfer Pricing Country Profiles, reflecting the current transfer pricing (TP) legislation and pr...
Transfer Pricing
For many years, the United Arab Emirates was seen as a business hub with minimal taxation and light regulatory oversight. That perception changed significant...
Transfer Pricing
The Federal Decree-Law No. 47 of 2022 imposes the obligation to prepare the transfer pricing documentation. According to the Article 55 of Federal Decree-Law...
Transfer Pricing
On October 23, 2023, the Federal Tax Authority (FTA) issued the Transfer Pricing Guide (TP Guide), (FTA TP Guide). FTA TP Guide specifies the TP rules that w...
Transfer Pricing
In our previous articles we discussed the process and issues that arise in documenting and proving the arm’s length level of the prices in controlled transac...
Transfer Pricing
Article 69 of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (hereinafter – “Corporate Tax Law”) application of the Corpora...
Transfer Pricing
The UAE’s move to a corporate tax regime has reshaped compliance obligations for companies operating in the region. Among the most significant changes are th...
Transfer Pricing
When companies within the same corporate group trade with each other—whether it’s goods, services, financing, or use of intellectual property—the prices they...
Transfer Pricing
In accordance with OECD TP (transfer pricing) rules almost all countries (including the UAE starting from the 2023 reporting year) are subject to intern...
Transfer Pricing
According to Article 34 of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses of the UAE (“the Law”), a transaction or arra...
Transfer Pricing
In international taxation, not all business dealings attract scrutiny from tax authorities. The focus is typically on controlled transactions — operations be...
Transfer Pricing
According to the transfer pricing (TP) rules, indicated in OECD TP Guidelines, the commercial and financial transaction between the related parties must comp...
Transfer Pricing
Functional analysis aims to identify the economically significant activities and responsibilities undertaken, assets used or contributed, and risks assumed b...
Transfer Pricing
Transfer pricing (TP) legislation around the world has a single key objective: to ensure that the tax base is properly calculated when the parties to a trans...
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