Along with introducing Corporate Tax Law in the UAE, a comprehensive Transfer Pricing (TP) regime was also introduced broadly in line with OECD TP Guidelines. While TP-related concepts might be a newer landscape for UAE taxpayers, it is essential to navigate this while remaining compliant to the Law. Lokesh Gupta, Associate Director - Transfer Pricing, Nexdigm has more than 12 years of experience in handling cross-border tax and Transfer Pricing.  He has been actively working with businesses in the UAE on matters relating to Economic Substance Regulations and setting up Transfer Pricing Policy documents.