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Transfer Pricing

Article 34(1) of the Federal Decree of taxation of corporates and businesses provides that transactions between related parties must be un...

United Arab Emirate

In the fifth and final part of a series on the introduction of corporate tax in the United Arab Emirates, Parwin Dina of Global Tax Servic...

United Arab Emirate

In the third part of a series, Parwin Dina of Global Tax Services considers some interesting aspects of the upcoming corporate income tax...

United Arab Emirates

In Part 2 of a series on the introduction of a corporate tax system in the United Arab Emirates, Parwin Dina of Global Tax Services consid...

United Arab Emirates

This article is part 1 of a series of articles on the UAE corporate income tax regime. It will examine some of the implications of the prop...