UAE Transfer Pricing Disclosure Form

Article 55 of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses states that Taxable Persons are required to file together with their Tax Return, a disclosure containing information regarding the Taxable Person's transactions with its Related Parties and Connected Persons in the form prescribed by the Authority.

Recently, the Federal Tax Authority (FTA) released a comprehensive guide (the guide) on filing tax returns, which provides general guidance on filing and completing the Corporate Tax Return. The guide also provides guidance on information required to be furnished in the transfer pricing disclosure form, which is a part of the UAE Corporate Tax Return.