Jitendra Chartered Accountants Blog

The UAE’s prevailing status as a dynamic international trade hub and the recent introduction of corporate tax mean that Multinational Enterprises (MNEs) need to consider transfer pricing rules while carrying…

The introduction of corporate tax has prompted transfer-pricing discussions in the UAE, especially for companies conducting cross-border transactions with their group entities. Transfer price is the price of intra-group cross-border…

Comparability analysis under transfer pricing in the UAE has become critical for businesses since the introduction of the corporate tax law. Carrying out comparability analysis is essential for selecting the…

The UAE Ministry of Finance has released Cabinet Decision No. (81) of 2023 providing additional conditions for Qualifying Investment Funds under the Federal Decree-Law No. (47) of 2022 on the…

The UAE Cabinet has issued the Cabinet Decision No. (75) of 2023 which lists the violations and penalties related to corporate tax.  As per the new Cabinet Decision, the Federal…

The Federal Decree-Law No. 28 of 2022 on Tax Procedures (“Decree-Law”) and its Executive Regulation govern the tax procedures in the UAE. The Ministry of Finance recently released the Cabinet…

Carrying out comparability analysis is at the core of the application of the arm’s length principle (APL). Applying the arm’s length principle is based on the comparison of the conditions…