United Arab Emirates


The United Arab Emirates (UAE) does not have specific transfer pricing rules. Currently, transfer pricing-related obligations consist of Country-by-Country Reporting (CbCR) as part of the adoption of BEPS standards.

In May 2018, the UAE joined the Inclusive Framework on Base Erosion and Profit Shifting of the Organization for Economic Cooperation and Development.

On January 31, 2022, the Ministry of Finance announced that a new federal corporate tax system will be implemented in the UAE and will be effective for financial years beginning June 1, 2023.

Arm’s Length Principle Concept

The Arm’s Length Price (ALP) of a transaction between two associated enterprises is the price that would be paid if the transactions would have entered into between two independent and unrelated comparable parties.

Transfer Pricing Methods

This would be aligned with OECD principles. The OECD Guidelines set out five methods that can be applied to determine the Arm’s Length Price.

  • Comparable Pricing Method between Independent Parties.
  • Resale Price Method between Independent Parties.
  • Cost Plus Profit Method.
  • Profit Split Method.
  • Transactional Net Margin Method.

Transfer Pricing Documentation

The transfer pricing documentation (i.e., Local Report and Master File) is not required in the UAE currently. However, it did introduce the obligation to file the Country-by-Country Report, effective from the fiscal year 2019.

Multinational groups with revenues exceeding AED 3.15 thousand million (approximately USD 858 million) are required thereto. In addition, the Country-by-Country Report shall be filed within 12 months after the end of the fiscal year of reference of the multinational enterprise.


Failure to comply with the Country-by-Country Report requirements may result in penalties ranging from AED 10,000 to AED 1,000,000.

Read More

 Author:       Wolfgang Hartl
 Author URI:   https://my-webcraftdesign.at/
 DOCS:         https://my-webcraftdesign.at/tutorial/read-more-read-less-toggle-in-bricksbuilder/
function WCD_rmrl(options) {
  const readLessText = options.readLessText;
  const readMoreText = options.readMoreText;

  const rmrlContent = document.querySelectorAll("[wcd_rmrl_percentage]");

  rmrlContent.forEach((element) => {
    // INITIAL SETUP (define height, overflow and attributes)
    element.style.overflow = "hidden";
    element.setAttribute("wcd_rmrl_max", element.clientHeight + "px");

    var percentage = element.getAttribute("wcd_rmrl_percentage");
    var height = element.clientHeight;
    height = Math.round((height / 100) * percentage) + "px";

    element.setAttribute("wcd_rmrl_min", height);
    element.style.height = height;

    trigger = element.nextSibling;
    trigger.addEventListener("click", function () {
      if (element.style.height == element.getAttribute("wcd_rmrl_min")) {
        element.style.height = element.getAttribute("wcd_rmrl_max");
        this.childNodes.forEach((node) => {
          if (node.nodeValue !== null) {
            node.nodeValue = readLessText;
      } else {
        element.style.height = element.getAttribute("wcd_rmrl_min");
        this.childNodes.forEach((node) => {
          if (node.nodeValue !== null) {
            node.nodeValue = readMoreText;
  const rmrl = new WCD_rmrl({
    readLessText : 'Read Less',
    readMoreText : 'Read More',


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