Connecting the Dots: The FTA’s Tightening Noose on Transfer Pricing Adjustments The landscape of UAE Corporate Tax has transitioned rapidly from legislative drafting to strict, data-driven enforcement. Two major milestones viz. a quiet update to the EmaraTax portal’s Related Party Schedule and the Federal Tax Authority’s (FTA) first-ever consolidated summary of private clarifications, reveal exactly […]

UAE Transfer Pricing Documentation & Disclosure Requirements: A Reminder for Businesses As the UAE’s Corporate Tax regime continues to mature, Transfer Pricing (TP) compliance remains a key focus area for businesses operating in the country. While many businesses are aware of the arm’s length principle and related party rules, there is still uncertainty around the […]

UAE E-Invoicing Update: Ministry of Finance Extends ASP Appointment Deadline for Phase 1 The UAE Ministry of Finance (MoF) has announced a targeted extension for the implementation of the national Electronic Invoicing system. This update offers strategic relief to large-scale businesses as they transition to a digital-first tax environment. Understanding the Phase 1 Extension For […]