Law & Practice Relating to UAE Transfer Pricing is the first comprehensive treatise on the UAE's Transfer Pricing (TP) regime, offering a structured blend of statutory law, guidance from the Federal Tax Authority (FTA), OECD-aligned methodology, and practical compliance tools. At its core, the book provides an in-depth analysis of Articles 34–36 and 55 of the UAE Corporate Tax Law, covering Related Party and Connected Person tests, arm's length principle (ALP) methods, Local/Master File thresholds, and FTA audit expectations. What sets it apart is its UAE-specific focus, particularly on distinctive features such as the deductibility of payments to Connected Persons, the implications of Qualified Free Zone Persons (QFZPs), and the integration of BEPS Action 13 standards within a domestic statutory framework. The treatise moves seamlessly from black-letter law to application, incorporating step-by-step processes, worked examples, checklists, and case-style illustrations. To aid global benchmarking, it also presents comparative tables across KSA, Kuwait, USA, India, and Africa. For ease of reference, the book reproduces the core legal sources—including Federal Decree-Law No. 47 of 202...