Transfer pricing / Working reference
UAE Transfer Pricing Guide
The FTA’s explanatory guide to transfer pricing under UAE corporate tax, covering the arm’s length principle, analysis and documentation.
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The T&M reading note
Why it deserves your time
Connects the arm’s length framework with the UAE’s domestic corporate-tax setting.
A suggested 15-minute first pass
Where to begin
- Start with the scope of related-party transactions.
- Review methods and comparability material.
- Locate the documentation discussion.
Read this edition in context
CTGTP1, October 2023 guide. Read alongside current law, decisions and FTA clarifications.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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Official sourcetax.gov.ae Catalogue review: 2026-10-13