UAE Country Profile – OECD

The OECD has recently updated the country profiles of 25 countries and released TP profiles for the first time for 5 countries, and the country profile of UAE is one among them. The country profiles focus on the country’s current TP Regulations encompassing arm’s length principle, TP methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, documentation, administrative approaches to avoiding and resolving disputes, safe harbour and other implementation measures.

InsightsOECDCountry Profiles

Updated Transfer Pricing Country Profiles – OECD

The OECD has today published the updated Transfer Pricing country profiles of 11 jurisdictions namely Colombia, Croatia, Denmark, Honduras, Indonesia, Jamaica, Luxembourg, Malaysia, Saudi Arabia, Turkey and Slovak Republic. Further the Transfer Pricing profiles of Azerbaijan and Pakistan have been included for the first time.

11Jurisdictions with updated TP country profiles

2 newAzerbaijan and Pakistan included for the first time

78Countries and jurisdictions now covered

Amount BNew section on the simplified and streamlined approach

Key Updates

The country profiles focus on the country’s current TP Regulations encompassing arm’s length principle, TP methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, documentation, administrative approaches to avoiding and resolving disputes, safe harbour and other implementation measures.

In addition to the above, the first batch of the updated country profile released today, includes new sections on transfer pricing treatment of hard-to-value intangibles and simplified and streamlined approach for baseline marketing and distribution activities as a result of the work on Amount B -Pillar Two Solution addressing tax challenges arising from Digitalisation of the Economy.

The updates are expected to be conducted in batches throughout the first and the second half of 2025. The release of this batch by OECD, brings the total number of countries and jurisdictions covered to 78.

The OECD updated list of country profiles can be accessed through the below link https://www.oecd.org/en/topics/sub-issues/transfer-pricing/transfer-pricing-country-profiles.html

As businesses expand across borders, navigating complex transfer pricing regulations becomes critical. At VSTN Consultancy, a global transfer pricing firm, we specialize in helping companies stay compliant and competitive across key markets including:

Whether you’re preparing for benchmarking intercompany transactions, or developing robust TP documentation, our team is here to support your international strategy and Compliance.

Contact us today to explore how we can partner with you to optimize your global transfer pricing approach. #TransferPricing #TransferPricingFirm#VSTNConsultancy #TaxCompliance #IndiaUAEUSA #TPExperts#TransferPricingExperts#GlobalTransferPricingFirm

INSIGHTS

UAE Country Profile – OECD

UAE Country Profile – OECD

Key Update

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