阿联酋企业税引入OECD风格的转让定价规则：随税务申报提交披露表格，并在超过阈值时履行总体文件和本地文件义务。向关联方的付款、业主给自己的薪酬或管理费均需通过常规价格测试。
我们绘制您的关联方交易地图，进行基准研究，准备文件，制定集团内协议和定价政策以确保其符合要求，无论是仅限阿联酋的集团还是通过迪拜运营的跨国企业。
我们的服务范围
- 关联方交易制图
- 基准测试研究及市场价格分析
- 主文件及本地文件准备
- 随企业所得税申报表一起提交的转让定价披露表
- 公司间协议起草
- 关联方支付审查
常见问题
谁需要在阿联酋提供转让定价文件？
任何有关联方交易的企业都需要遵守常规价格标准，并须随每份企业税申报表提交披露表格。收入达到2亿迪拉姆或大型跨国集团成员需要履行总体文件和本地文件义务。
业主薪酬是否属于关联方交易？
需要。向关联方支付，包括业主和董事报酬，必须反映市场价值才能扣税。我们为这些支付进行基准测试，确保扣税经得起联邦税务局审查。
JRE 研究分析
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