✅ Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Ministerial Decisions
✅️ No. 97 of 2023 Requirements for Maintaining Transfer Pricing Documentation for the Purposes of Federal Decree-Law No. 47 of 2022
Cabinet Decisions
✅ No. 44 of 2020 Organising Reports Submitted by Multinational Companies
Federal Tax Authority Decisions
✅️ To be updated - The Authority shall issue guidelines for the application of the provisions of Ministerial Decision No.97 of 2023 and maintaining transfer pricing documentation