UAE MINISTRY OF FINANCE PUBLISHES MINISTERIAL DECISION ON TRANSFER PRICING DOCUMENTATION REQUIREMENTS
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On May 11, 2023, the United Arab Emirates (UAE) Ministry of Finance (MoF) released Ministerial Decision No. 97 of 2023, outlining the requirements for maintaining Transfer Pricing (TP) documentation under the UAE Corporate Tax (CT) regime. The decision aims to provide clarity and guidelines to taxable persons regarding the preparation and maintenance of Local Files and Master Files in accordance with the UAE CT Law.
https://elevateauditing.com/uae-ministry-of-finance-publishes-ministerial-decision-on-transfer-pricing-documentation-requirements/
https://elevateauditing.com/uae-ministry-of-finance-publishes-ministerial-decision-on-transfer-pricing-documentation-requirements/
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