Application of ALP

Application of the Arm’s Length Principle in Transfer Pricing A Practical Guide to Applying the Arm’s Length Principle Based on OECD Transfer Pricing Guidelines 2022 Optimizers International August 1, 2026 10:30 am The Arm’s Length Principle (“ALP”) is the foundation of modern transfer pricing systems across the world. It is the internationally accepted standard used […]

UAE RPs and Connected Person Article

UAE Transfer Pricing: Related Parties and Connected Persons Under UAE Corporate Tax Understanding Section 4.4.1 of the FTA Transfer Pricing Guide (CTGTP1 – October 2023) Optimizers International August 1, 2026 9:15 am With the implementation of Corporate Tax in the UAE, businesses are increasingly required to understand how transfer pricing rules apply to their transactions […]