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Article 34(1) of the Federal Decree of taxation of corporates and businesses provides that transactions between related parties must be un...
The OECD’s Inclusive Framework has established a two-pillar strategy on Base Erosion and Profit Shifting (BEPS) to combat tax evasion, adv...
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...
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...