UAE Dubai Company Formation for Indian Citizens 2026
Get essential insights on starting a business in Dubai as an Indian citizen, including free zones, taxes, and banking options.
The exact change
Transfer pricing documentation is mandatory once group turnover exceeds AED 200 million or entity turnover exceeds AED 50 million.
Transfer pricing documentation is mandatory local file and master file once revenue exceeds AED 200 million (or the entity is part of an MNE Group required to file Country-by-Country Reporting); a separate Related Party Transactions disclosure form is triggered once aggregate related-party transactions exceed AED 40 million (AED 4 million per category).
Suggested change
Fixed a transfer-pricing threshold conflation: the article had used different (and partly unconfirmed) threshold text than the corrected version used elsewhere on the site. Corrected it to properly split the AED 200 million Local File trigger from the separate AED 40 million Related Party Transactions disclosure trigger, and removed an unconfirmed AED 50 million entity-turnover figure.
Why this is better
The article conflated two distinct compliance mechanisms and used an unconfirmed 'AED 50 million entity turnover' figure; the AED 200 million Local File trigger and the separate AED 40 million related-party disclosure trigger were not the same threshold.
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