Jitendra Chartered Accountants Blog

With the introduction of corporate tax from June 1st 2023, transfer-pricing rules have become critical for UAE businesses carrying out intra-group cross-border transactions. Transfer pricing kicks in when goods or…

Businesses conducting intra-group cross-border transactions need to consider the arm’s length principle while determining the transfer prices. The arm’s length principle requires MNEs to treat their members as separate entities…

Comparability analysis is the foundation of transfer pricing. The arm’s length principle is founded on the comparability between a transaction controlled by two entities belonging to the same multinational group…

A comparability analysis is a crucial step in transfer pricing, a practice used to determine the pricing of transactions between related entities, such as subsidiaries of the same multinational enterprise…

According to the OECD Guidelines, selection of a transfer pricing method always aims at finding the most appropriate method for a particular case. The UAE’s corporate tax law mandates MNEs in the UAE to follow…

As corporate tax in the UAE has become effective, businesses that fall under its scope need to register for corporate tax and file an annual return. Forming a corporate tax…

The UAE’s transfer pricing rules are intended to be aligned with the OECD internationally accepted transfer pricing standard as per the Explanatory Guide issued by the Ministry of Finance. The…