{"id":15593,"date":"2026-04-24T05:40:08","date_gmt":"2026-04-24T05:40:08","guid":{"rendered":"https:\/\/arableague.news\/related-party-transactions-and-corporate-tax-implications-in-the-uae\/"},"modified":"2026-04-24T05:40:08","modified_gmt":"2026-04-24T05:40:08","slug":"related-party-transactions-and-corporate-tax-implications-in-the-uae","status":"publish","type":"post","link":"https:\/\/arableague.news\/en\/related-party-transactions-and-corporate-tax-implications-in-the-uae\/","title":{"rendered":"Related Party Transactions and Corporate Tax Implications in the UAE"},"content":{"rendered":"<p><br \/>\n<\/p>\n<div>\n<p>Recent updates strengthen tax certainty for related party transactions. On December 30, 2025, the FTA released the first Advance Pricing Agreement (APA) Corporate Tax Guide (CTGAPA1). This launches a formal APA program for advance agreement on transfer pricing methodologies. Unilateral APAs for domestic controlled transactions accept applications from December 30, 2025. Cross-border unilateral APAs start in 2026, with exact dates to follow.<\/p>\n<p>APAs require a materiality threshold of AED 100 million per tax period for included transactions. Eligible applicants include persons with related&#8230;<\/p>\n<\/div>\n<p><br \/>\n<br \/><a href=\"https:\/\/jumeiraconsultants.com\/related-party-transactions-and-corporate-tax-implications-in-the-uae\/\" rel=\"nofollow noopener\" target=\"_blank\">Source link <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recent updates strengthen tax certainty for related party transactions. On December 30, 2025, the&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[19,1191],"tags":[],"class_list":["post-15593","post","type-post","status-publish","format-standard","hentry","category-business","category-1191"],"_links":{"self":[{"href":"https:\/\/arableague.news\/en\/wp-json\/wp\/v2\/posts\/15593","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arableague.news\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arableague.news\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arableague.news\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/arableague.news\/en\/wp-json\/wp\/v2\/comments?post=15593"}],"version-history":[{"count":0,"href":"https:\/\/arableague.news\/en\/wp-json\/wp\/v2\/posts\/15593\/revisions"}],"wp:attachment":[{"href":"https:\/\/arableague.news\/en\/wp-json\/wp\/v2\/media?parent=15593"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arableague.news\/en\/wp-json\/wp\/v2\/categories?post=15593"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arableague.news\/en\/wp-json\/wp\/v2\/tags?post=15593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}