Articles

Understanding the Prerequisites for Maintaining Master File and Local File to Comply with Corporate Tax Law
UAE
Understanding the Prerequisites for Maintaining Master File and Local File to Comply with Corporate Tax Law
Mohammed Shakee on 30 May 2023
To adhere to the Corporate Tax Law, it is necessary to understand the prerequisites for maintaining the Master File and Local File. Requirements for Maintain..
FAQs on the UAE Transfer Pricing Regulations (December 2022)
UAE
FAQs on the UAE Transfer Pricing Regulations (December 2022)
Nilesh Patel on 05 January 2023
The UAE Federal Tax Authority released on 9 December 2022 Federal Decree-Law No. 47 of 2022 (Taxation of Corporations and Businesses). That Decree-Law contains ..
Evolution of transfer pricing in Saudi Arabia
Evolution of transfer pricing in Saudi Arabia
Raman Ohri on 02 September 2022
The tax regimes of the six countriesthe Kingdom of Saudi Arabia,the Kingdom of Bahrain,the State of Kuwait, the Sultanate of Oman, the State of Qatar and the Un..
The Three Documentation Pillars of Transfer Pricing
The Three Documentation Pillars of Transfer Pricing
Mayur Khanna on 15 July 2022
As the cross border business is growing with leaps and bounds in todays digital world, the transactions within Multi-National Enterprises (MNEs) are also increa..
Transfer Pricing as a planning tool or a compliance burden
Transfer Pricing as a planning tool or a compliance burden
CA Akshay Kenkre on 09 May 2022
Transfer pricing remains one of todays most crucial board room topics of discussion, and if not enough given adequate attention at the right time,it may lead to..
Adopting transfer pricing for the first time? Top 5 secrets revealed
Adopting transfer pricing for the first time? Top 5 secrets revealed
CA Akshay Kenkre on 20 April 2022
Transfer Pricing regulation is a part of Income-tax legislation and generally applies to multinationals. If you are undertaking business in more than one countr..
How Saudi new customs rules of origin put further pressure on Transfer Pricing
UAE
How Saudi new customs rules of origin put further pressure on Transfer Pricing
Mourad Chatar on 26 September 2021
How Saudi Arabias new customs rules of origin put further pressure on transfer pricing In July, the Kingdom of Saudi Arabia has implemented new customs r..
BEPS Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
BEPS Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
Nilesh Patel on 16 May 2021
Preferential Tax Regimes, providing for no or low taxation, implemented by certain Countries can induce MNCs to artificially shift profits to those Countrie..
GCC - Embarking into Transfer Pricing Terrain
GCC - Embarking into Transfer Pricing Terrain
Rushabh Vora on 20 April 2021
Introduction - BEPS Transfer Pricing International tax dynamics have significantly changed in the last decade due to economic challenges and financial crisi..
Brief Note on Transfer Pricing - Gulf Taxation Perspective
Brief Note on Transfer Pricing - Gulf Taxation Perspective
VENKATARAMAN SUBRAMANIAM on 25 November 2020
Direct law covering Transfer Pricing exists already in two countries viz. Saudi Arabia and Oman. Indirectly it is covered in two other countries i.e. Qatar and ..

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