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Navigating the UAE's New Transfer Pricing Rules: A Guide by Tulpar Global Taxation  The United Arab Emirates has stepped into a new tax era with its Corporate Tax (CT) regime, making Transfer Pricing (TP) a critical compliance issue for every business with related-party transactions. This shift demands that companies move from informal pricing practices to a globally recognized, documented approach. At Tulpar Global Taxation , we help businesses master this transition, turning complex regulations into clear, manageable compliance strategies. The Core Concept: Why TP Matters Now Transfer Pricing governs the price of anything—goods, services, loans, or assets—exchanged between entities within the same corporate group (known as Related Parties ) or with Connected Persons (such as owners or directors). The Arm's Length Principle (ALP) The foundation of the UAE's TP law is the Arm's Length Principle (ALP) . Simply put, any intercompany price must be the same price that two...