Law & Practice Relating to UAE Transfer Pricing is the comprehensive treatise on the UAE’s TP regime, blending statutory provisions, FTA guidance, OECD methodologies, and compliance tools. It analyses Articles 34–36 and 55 of the Corporate Tax Law, with detailed coverage of Related Party and Connected Person tests, ALP methods, documentation thresholds, and audit processes. The book highlights UAE-specific nuances, such as the deductibility of Connected-Person payments, QFZP implications, and the integration of BEPS Action 13. With practical checklists, worked examples, comparative tables across key jurisdictions, and a complete set of legal sources, it serves as a one-stop reference for professionals navigating the UAE TP framework.