Upfront Transfer Pricing Certainty and Compliance via Advance Pricing Agreements in the United Arab Emirates

This article examines the introduction of the United Arab Emirates (UAE) advance pricing agreement (APA) programme, outlining its legal framework, eligibility criteria and negotiation process. It highlights the types of related-party transactions most likely to benefit from APAs and situates the UAE regime within the context of established global APA programmes, assessing its role in enhancing transfer pricing certainty and compliance.

Authors

Publication Details

Journal
International Transfer Pricing Journal
Published
2026-05-11
DOI
https://doi.org/10.59403/yfdkx8
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

Upfront Transfer Pricing Certainty and Compliance via Advance Pricing Agreements in the United Arab Emirates

Alina Minea, Dion de Ruijter, Malcolm Manekshaw
International Transfer Pricing Journal
Corporate Taxation and Avoidance
article

Upfront Transfer Pricing Certainty and Compliance via Advance Pricing Agreements in the United Arab Emirates

Alina Minea, Dion de Ruijter, Malcolm Manekshaw
article en

Abstract

This article examines the introduction of the United Arab Emirates (UAE) advance pricing agreement (APA) programme, outlining its legal framework, eligibility criteria and negotiation process. It highlights the types of related-party transactions most likely to benefit from APAs and situates the UAE regime within the context of established global APA programmes, assessing its role in enhancing transfer pricing certainty and compliance.

International Transfer Pricing JournalVol. 33(3)
Openalex Percentile: Top 4%
Corporate Taxation and Avoidance
DOISourceOpenAlex
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Upfront Transfer Pricing Certainty and Compliance via Advance Pricing Agreements in the United Arab Emirates — Alina Minea, Dion de Ruijter, et al. · International Transfer Pricing Journal (2026) | TGRS Research Map | TGRS