UAE Transfer Pricing Policy

Email: dxb4ww@evershinecpa.com
The Engaging Manager from Headquarter
Ms. Anna Wang, Speak German English, and Chinese.
skype: burlinna

TP-Q-10
Why kinds of scenarios will be adopted TP policy? What is the relevance between DTA and TP policy

TP-A-10

When UAE Tax entity would like to pay out whatever Business profits, Royalty, Technical Services fees, Interests, Trading amount etc., it will adopt DTA tax rate. Its judge criteria, please see the UAE Treaty Page.

But if want to verify the above-mentioned amount if reasonable, will adopt UAE TP Policy.

TP-Q-20:           

What are the scenarios in UAE, that a Wholly Foreign-Owned Entity (WFOE) exempted from compliance of Transfer Pricing (TP) declaration and TP documentation?

TP-A-20:

Local and Master File –

The guideline on the deadline and threshold has not announced yet.

Country-by-country (CbC) Report –

MNE’s consolidated turnover less than 3.15 billion dirhams in the fiscal year preceding the year.

TP-Q-30:           

What are the scenarios in UAE, that a Wholly Foreign-Owned Entity (WFOE) required to submit TP declaration to country’s tax bureau? What is the name of the TP declaration form?

TP-A-30:

No TP declaration form is mandatory.

TP-Q-40:           

What are the scenarios in UAE, that a Wholly Foreign-Owned Entity (WFOE) required to submit TP declaration and TP documentation to country’s tax bureau? What is the name of the TP declaration form and TP documentation form?

TP-A-40:

Local and Master File –

Final rules and regulations providing such threshold for applicability is yet to be published by the MoF.

Country-by-country (CbC) Report –

MNEs in UAE with annual consolidated group revenue equal to or exceeding 3.15 billion dirhams in the prior fiscal year.

UAE TRANSFER PRICING for professionals

Overview

There are no specific transfer pricing regulations in effect in the UAE.

The Public Consultation Document (PCD) issued by MoF states that the business may be required to submit a disclosure containing information regarding their transactions with Related Party and Connected Persons.

Related companies

There are no specific transfer pricing regulations in effect in the UAE.

Permissible Pricing method

There are no specific transfer pricing regulations in effect in the UAE.

Due dates and respective threshold:

Please be aware of below Warning:

The above contents are digested by Evershine R&D and Education Center in December 2022.
Regulations might be changed as time goes forward and different scenarios will adopt different options.
Before choosing options, please contact us or consult with your trusted professionals in this area.

Contact Us

Dubai Evershine BPO Service Limited Corp.
Email: dxb4ww@evershinecpa.com
The Engaging Manager from Headquarter
Ms. Anna Wang, Speak German, English and Chinese.
skype: burlinna

or
For how to exchange data files between your Finance Accounting System and Evershine Cloud Accounting Information System, please send an email to HQ4dxb@evershinecpa.com
Dale Chen, Principal Partner/CPA in Taiwan+China+UK will be accountable for your case.
LinkedIn address: Dale Chen

Additional Information

Evershine CPAs Firm Headquarters
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Tel No.: +886-2-27170515 ext. 105
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Email: kerrychen@evershinecpa.com
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(version: 2024/07)

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