20 December 2022
UAE adopts arm’s length principle
Review by Kept
20 December 2022
Review by Kept
On 9 December 2022, in accordance with Federal Decree Law #47 of 2022, income tax rules were implemented in the United Arab Emirates, and transfer pricing rules were introduced under Chapter 10 of the Decree. The legislation will apply to related-party transactions for the tax period starting 1 June 2023.
To find out more, please read our review.
