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Transfer Pricing in the Middle East

Deloitte has launched a series of Transfer Pricing articles to help keep businesses up to date on recent developments in the Middle East

Navigating Qatar’s Evolving Transfer Pricing Landscape

Understanding the evolving Transfer Pricing (TP) regulations in the Gulf Cooperation Council (GCC) region, especially in Qatar, is essential for businesses engaged in intercompany trade.
Perspective

The Transfer Pricing Regime in the United Arab Emirates

On 31 January 2022, the Ministry of Finance (“MoF”) of the United Arab Emirates (“UAE”) announced that the UAE will introduce a Federal Corporate Tax (“CT”) on business profits that will be effective for financial years starting on or after 1 June 2023.
Perspective

Changing Transfer Pricing Landscape in the KSA | Deloitte Middle East

We have launched a document which highlights the changing transfer pricing landscape in the Kingdom of Saudi Arabia, specifically focusing on the introduction of an Advance Pricing Agreement (APA) program and its benefits for taxpayers.
Perspective

Trends in ME TP through the lens of Generative AI

We have launched an article which highlights the profound impact of AI on the Tax and Transfer Pricing landscape, providing an understanding of how AI’s potential can be harnessed to optimize offerings in this field.
Perspective

The link between Value Added Tax, Transfer Pricing and Customs | Deloitte Middle East

We have issued an article highlighing the link between Value Added Tax (VAT), Transfer Pricing (TP) and Customs. This article provides an overview on TP adjustments and impact on Customs, TP adjustments and impact on VAT, and much more.
Perspective

Transfer Pricing challenges in the Middle East | Deloitte Middle East

This article provides an overview of the historic approach adopted by the Organisation of Economic Cooperation and Development (OECD) and, the practical challenges posed for businesses in the region and the best practices for dealing with these challenges.
Research

The new United Arab Emirates Transfer Pricing regime

In this publication we provide an overview of the background to the new UAE TP rules, the potential impact these rules may have on businesses and how UAE based companies can prepare.
Perspective

Upcoming Enhancement of the Transfer Pricing regime in Cyprus

There have been significant tax developments in Cyprus over the recent years with respect to the growing importance of Transfer Pricing (TP). This article provides key insights on how the TP environment is expected to be further transformed by the various initiatives being undertaken globally by the OECD/G20.
Perspective

Transfer Pricing Audit Developments in the Middle East

In this report, we provide an overview of the current Transfer Pricing (TP) environment across key jurisdictions in the Gulf Cooperation Council (GCC) and Levant, TP audit processes in the Kingdom of Saudi Arabia (KSA), practical TP cases we have seen to date and, the challenges faced by taxpayers.
Research

Energy & Resources Transfer Pricing in the Middle East | Deloitte Middle East | Transfer Pricing

This document provides an overview of the Energy & Resources industry in the Middle East and the Transfer Pricing implications that may apply. Some of the topics discussed in the article include the E&R supply chain, TP regulations in the Middle East, and Common Transfer Pricing industry issues.
Research

Managing Transfer Pricing compliance in the Middle East | Deloitte Middle East

To provide taxpayers with more insight on Transfer Pricing requirements across the region, this article highlights the importance of complying with specific management processes in place in different Middle East jurisdictions.
Research

Pillar Two and the Gulf States

This article provides an overview on the potential impacts and Tax challenges of the Two Pillar Solution arising from the Digitilization of Economy in the GCC.
Perspective

The post pandemic Transfer Pricing environment in the Middle East

Important decisions

e-Invoicing: Beyond VAT, what about Transfer Pricing?

Transfer Pricing Audits in the GCC

With the current pandemic affecting all GCC countries, GCC economies facing headwinds and lower anticipated revenues in future years from oil, there are mounting pressures on tax authorities to collect tax revenues to fund government expenditure and balance budget deficits.
Perspective

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