This course provides a practical understanding of transfer pricing in the context of UAE Corporate Tax, focusing on the arm’s length principle, documentation requirements, and compliance strategies. It equips participants to identify and manage transfer pricing risks effectively.
Overview
Apply the Arm’s Length Principle in UAE Corporate Tax
-
Understand its role in fair intercompany pricing and preventing tax base erosion.
-
Evaluate business scenarios for compliance risks (e.g. services, financing, intangibles).
-
Conduct comparability analyses using local market data and economic substance checks.
Prepare and Maintain Transfer Pricing Documentation
-
Learn UAE-specific requirements for Local File and Master File.
-
Compile accurate transaction data aligned with financial statements.
-
Design effective compliance strategies through risk-based and cross-functional approaches.
Participants will be able to apply the arm’s length principle, prepare UAE-compliant transfer pricing documentation, and implement effective compliance strategies to align with both local regulations and international best practices.
