UAE Corporate Tax| TP Compliance-Part III | Master File, Local File, CbCr, APA, MAP| The Conclusion|

UAE CT- Transfer pricing - part III - Compliance
In this video, we are delighted to offer guidance on a detailed exploration of the nuanced landscape of transfer pricing, addressing the following essential topics:
1. Business restructuring & TP Methods: Explore the dynamic world of business restructuring along with typical models applied during restructuring.
2. Permanent Establishment (PE): Discover how permanent establishments are defined and identified under the law including various categorization of PE such as Physical PE, Agency PE, Construction/installation & Service PE.
3. TP Compliance: Delve into the essential aspects of TP compliance such as General TP Disclosure Form, Master file, local file, and country by country reporting (CbCr) including documentation and its importance for tax authorities.
• General TP Disclosure Form- This form aims to provide comprehensive information regarding the company's related-party transactions, transfer pricing methodologies, and financial data.
• Master File- It is intended to provide a complete picture of the MNE’s global operations and is required one master file per MNE group
• Local File-It refers specifically to material transactions of the local tax payer and normally required one local file per entity.
• Country by Country Reporting-It is provided to the TA for risk assessment which includes details such as revenues from both controlled and uncontrolled transactions, Profit before tax, income tax paid, Current year tax accrual, stated capital, accumulated earnings, no: of employees, and tangible assets etc.
4. Advance Pricing Arrangements: Gain insights into the various types of APAs, such as unilateral, bilateral, and multilateral, and understand the key considerations for successful APA implementation.
5. TP Adjustments: Gain valuable insights into the implications of TP adjustments on tax liabilities, financial reporting, and the potential of double taxation, OECD Mutual Agreement Procedure (MAP), TP Audits and arbitration.
6. Practical Examples: Explore real-world transfer pricing examples for practical understanding and relevance.
Don't miss this opportunity to enhance your understanding of transfer pricing strategies, documentation & compliance requirements. If you have any questions, please let us know in the comments section or contact us through social media. Thank you for your support!

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