UAE review: international tax and transfer pricing
Rates, withholding, nexus, treaties, TP · as of 27 Sep 2026
Country library · United Arab Emirates
United Arab Emirates
Federal Decree-Law 47/2022, Ministerial Decision 97/2023 (TP documentation), and Cabinet nexus decisions.
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Legislation listed (10 files)
08 UAE United Arab Emirates Tax and TP Legislation Dossier
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OFFICIAL Federal Decree Law 47 2022 Corporate Tax
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OFFICIAL Cabinet Resolution 35 2025 Non Resident Nexus
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OFFICIAL Cabinet Decision 56 2023 Nexus
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OFFICIAL Ministerial Decision 97 2023 TP Documentation
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Corporate and International Tax Consolidated.ru
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Transfer Pricing Consolidated.ru
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OFFICIAL Federal Decree Law 47 2022 Arabic
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OFFICIAL Federal Decree Law 47 2022 Corporate Tax
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UAE Federal Decree Law 47 2022 Corporate Tax Law
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