N. R. Doshi & Partners

🚨 From June 1, 2026, private sector companies in the UAE must follow the new salary payment timeline under MOHRE’s updated WPS rules.
Delayed salary payments may now trigger compliance violations, penalties, & work permit restrictions.

Transfer Pricing non-compliance under UAE Corporate Tax can lead to income adjustments, penalties & increased audit scrutiny
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Proper documentation, pricing defensibility & accurate disclosures are essential

M*F releases official UAE Electronic Invoicing Guidelines.
Now is the time for businesses to prepare systems, processes, and governance for mandatory e-invoicing.

UAE issues Cabinet Decision No. 209 of 2025 to strengthen Exchange of Information upon Request (EOIR), reinforcing tax transparency and global compliance standards.

UAE Cabinet Decision No. (1) of 2026 grants corporate tax exemption to qualifying non-commercial sports bodies, supporting reinvestment and ecosystem growth.

Transfer Pricing: Facts, Myths & What Every Business Should Know
As cross-border scrutiny intensifies, transfer pricing is no longer just a “tax topic” — it’s a strategic business risk.

Let’s separate reality from assumption:

✅ FACTS

✔️ Transfer pricing adjustments are among the most common outcomes of global tax audits.
✔️ UAE businesses with related-party transactions are now under active regulatory review.
✔️ Documentation alone is not enough — authorities test economic substance and commercial rationale.
✔️ Inconsistent pricing can trigger penalties, double taxation, and reputational risk.
✔️ Proper transfer pricing improves transparency with banks, investors, and regulators.

❌ MYTHS

✖️ “We are compliant because we filed our return.”
✖️ “Transfer pricing applies only to large multinationals.”
✖️ “One study works forever.”
✖️ “Local profits don’t matter if group profits are strong.”
✖️ “Authorities won’t review small intercompany transactions.”

💡 WHY IT MATTERS

Transfer pricing is not about ticking boxes.
It’s about aligning business strategy, tax efficiency, and regulatory trust.

Smart pricing reflects substance — not shortcuts.

At NR Doshi & Partners, we help organizations design, defend, and future-proof their transfer pricing frameworks.

📌 Because in today’s regulatory environment, being prepared is better than being explained.

FTA audits rarely focus on single mistakes. They assess patterns—consistency, documentation quality, repeated disclosures, & response behaviour over time. Strong tax governance reduces audit risk before scrutiny begins.

Internal Audit is no longer a back-office function.
It’s an early-warning system for leadership.

Organisations with mature Internal Audit functions don’t wait for external audits or regulatory scrutiny to surface issues. They identify operational, compliance, and governance risks early—when corrective action still protects value.

The real strength of Internal Audit today lies in:
• Forward-looking risk insight
• Strong governance assurance
• Better decision-making for boards and management
• Protecting organisational reputation before issues escalate

When done right, Internal Audit doesn’t slow the business down.
It strengthens trust, resilience, and long-term performance.

How does your organisation view Internal Audit today?