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.