The corporate tax system in the UAE includes transfer pricing provisions that require related party transactions to adhere to the armās length principle.
The Tax Returns Guide outlines required components.
Required Documents / Schedules may Include:
- Financial Statements
- Accounting schedules
- Tax Loss schedules
- Related Party schedules
- Free Zone schedules (if applicable)
- Tax Credit schedule
- Interest capping schedules
- Participation Exemption schedule
- Additional attachments (if required)
All submissions are made online through EmaraTax.




