Jitendra Chartered Accountants Blog

The Corporate Tax Law provides relief for small businesses resident in the UAE to ease their implementation of the Corporate Tax regime. This provision called the Small Business Relief minimizes…

The process of corporate tax registration in the UAE has begun since the direct tax took effect on June 1st 2023. Corporate tax advisers in Dubai advise businesses that come…

Transfer pricing refers to the pricing of cross-border transactions between related parties, such as subsidiaries, branches, or affiliates of a multinational enterprise (MNE). It ensures that such transactions are conducted…

Investment funds, including Real Estate Investment Trusts (“REITs”), are exempted from the UAE Corporate Tax. The Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (UAE…

Given the status of the UAE as a global hub of Multinational Enterprises (MNEs), the concept of transfer pricing assumes paramount importance. Transfer prices refer to the pricing of goods,…

As the UAE is now governed by corporate tax law, companies need to ensure that the goods and services sold between its divisions in a cross-border transaction are priced the…

Transfer prices refer to the prices of goods and services MNEs charge on cross-border transactions between their group entities or subsidiaries. The prices should be at arm’s length, which means…