Transfer Pricing
Master File and Local File Requirements in the UAE
UAE master file and local file rules — the AED 200m and AED 3.15bn thresholds, what each file must contain, the 30-day production window and retention duties.
Read articleUAE master file and local file rules — the AED 200m and AED 3.15bn thresholds, what each file must contain, the 30-day production window and retention duties.
Read articleWho falls under UAE transfer pricing rules, how arm’s length
Read articleHow the UAE defines related parties and connected persons, what documentation the FTA expects behind intercompany charges, and the dealings most at risk.
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