OrbitaxUAE Federal Tax Authority Issues New Corporate Tax Guide on Advance Pricing Agreements
|Approved Changes|United Arab Emirates
The UAE Federal Tax Authority (FTA) has published a new Corporate Tax Guide on Advance Pricing Agreements - CTGAPA1. The guide is aimed at providing guidance on procedural aspects of an Advance Pricing Agreement (APA) and covers:
- Overview of the APA program;
- APA procedures; and
- APA monitoring and review.
Key points include:
- Initially, only unilateral APA applications will be accepted, with applications for domestic controlled transactions accepted from December 2025 and applications fo…