United Arab Emirates
The United Arab Emirates does not currently have grouping rules or a fiscal unity regime for CIT purposes.
There are currently no transfer pricing regulations in the United Arab Emirates. However, country-by-country (CbC) reporting legislation was introduced in April 2019 and amended recently to limit the reporting requirements to only ultimate parent companies that are tax resident in the United Arab Emirates. See Base erosion and profit shifting (BEPS) in the Other issues section for more information.