|
About the Transfer Pricing category
|
|
0
|
13
|
September 7, 2024
|
|
Do taxpayers need to consider whether intra-group loan arrangements are at arm's length?
|
|
3
|
73
|
December 30, 2024
|
|
What is the Master File & Local File and what are the thresholds prescribed?
|
|
1
|
56
|
September 10, 2024
|
|
What is CbCR and what are the thresholds prescribed?
|
|
1
|
17
|
September 10, 2024
|
|
Do the services provided by one or more Group entities to other entities of the Group need to be at Arm’s Length (Intra-group services)?
|
|
1
|
35
|
September 10, 2024
|
|
What are the Transfer Pricing Rules?
|
|
1
|
28
|
September 7, 2024
|
|
On whom is the burden of proof to prove the results of transactions?
|
|
1
|
16
|
September 10, 2024
|
|
Who are considered as Connected Persons?
|
|
1
|
46
|
September 7, 2024
|
|
What is transfer pricing documentation?
|
|
1
|
21
|
September 10, 2024
|
|
What details/ information are to be provided in transfer pricing disclosure form and by when?
|
|
1
|
22
|
September 10, 2024
|
|
Who can initiate the transfer pricing adjustments?
|
|
1
|
31
|
September 10, 2024
|
|
Is Advance Pricing Agreement operative?
|
|
1
|
6
|
September 10, 2024
|
|
What are the rules surrounding Safe Harbour?
|
|
1
|
3
|
September 10, 2024
|
|
Is fresh benchmarking required every year?
|
|
1
|
3
|
September 10, 2024
|
|
How many years of data should be examined for the controlled transaction?
|
|
1
|
6
|
September 10, 2024
|
|
Can only local comparables be used?/ Which comparables should be used?
|
|
1
|
9
|
September 10, 2024
|
|
How to determine the Arm’s length price/ range?
|
|
1
|
9
|
September 10, 2024
|
|
What is comparability analysis and what does it comprise of?
|
|
1
|
5
|
September 10, 2024
|
|
Will transfer pricing rules apply to both domestic and cross-border transactions?
|
|
1
|
4
|
September 10, 2024
|
|
Which factors are to be considered while selecting the most appropriate method for transfer pricing?
|
|
1
|
2
|
September 10, 2024
|
|
What transfer pricing methodologies can be used to determine the arm's length value?
|
|
1
|
14
|
September 10, 2024
|
|
What is the threshold limit for applicability of Transfer Pricing?
|
|
1
|
8
|
September 10, 2024
|
|
What is the arm’s length Principle?
|
|
1
|
9
|
September 10, 2024
|
|
What is the meaning of Control under the UAE Corporate Tax Law?
|
|
1
|
3
|
September 10, 2024
|
|
What are controlled transactions?
|
|
1
|
4
|
September 10, 2024
|
|
What are the additional criteria for determining Related Party?
|
|
1
|
9
|
September 10, 2024
|
|
Who is a related party?
|
|
1
|
8
|
September 10, 2024
|