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As of my knowledge cutoff in September 2021, the United Arab Emirates (UAE) did not have specific Transfer pricing regulations under UAE Tax . However, UAE-based multinational enterprises (MNEs) and permanent establishments of foreign entities need to be aware of the OECD's guidelines on transfer pricing, as these guidelines are followed by many countries where they may have business relationships.<br>Transfer pricing refers to the prices charged for commercial transactions between various parts of the same multinational group, such as sales of goods, provision of services, or lending of money. T
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