UAE Legal Library

Transfer pricing: UAE legislation

The 1 UAE laws, decisions and regulations on transfer pricing in the Polaris Legal Library, each summarised from the official text with status, key provisions and penalties.

Tax 1

Ministerial Decision No. 97 of 2023 on the Requirements for Maintaining Transfer Pricing Documentation for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Transfer Pricing Documentation Decision · MD 97/2023 · UAE Federal · in force

Requires a master file and a local file from taxable persons that are part of a multinational group with consolidated revenue of AED 3.15 billion or more, or whose own revenue is AED 200 million or more in the tax period, and sets what the files must cover.

Begin a Conversation

Whether you are establishing a new venture, restructuring an existing enterprise, or exploring residency pathways — we are here to advise.

Arrange a Consultation →