{"id":10252,"date":"2025-07-16T10:21:00","date_gmt":"2025-07-16T06:21:00","guid":{"rendered":"https:\/\/az-group.ae\/?p=10252"},"modified":"2025-07-16T10:32:13","modified_gmt":"2025-07-16T06:32:13","slug":"transfer-pricing-uae-free-zones","status":"publish","type":"post","link":"https:\/\/az-group.ae\/ar\/transfer-pricing-uae-free-zones\/","title":{"rendered":"\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629:"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>\u0623\u0647\u0645\u064a\u0629 \u062a\u0648\u062b\u064a\u0642 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/strong><strong><\/strong><\/p>\n\n\n\n<p 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\u0641\u0625\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0647\u064a \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0623\u0648 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 <strong>\u0627\u0644\u0642\u0631\u0627\u0628\u0629 \u0623\u0648 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0623\u0648 \u0627\u0644\u0633\u064a\u0637\u0631\u0629<\/strong>\u0633\u0648\u0627\u0621\u064b \u0643\u0627\u0646\u0648\u0627 \u064a\u0642\u064a\u0645\u0648\u0646 \u062f\u0627\u062e\u0644 \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0623\u0648 \u062e\u0627\u0631\u062c\u0647\u0627. \u0642\u062f \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0628\u064a\u0646 \u0623\u0634\u062e\u0627\u0635 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\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a. \u062a\u0648\u0636\u062d \u0647\u0630\u0647 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0643\u064a\u0641\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0641\u064a \u062a\u0639\u0627\u0645\u0644\u0627\u062a\u0647\u0645 \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0643\u0645\u0627 \u0647\u0648 \u0645\u0648\u0636\u062d \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 <strong>\u062f\u0644\u064a\u0644 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 (\u0623\u0643\u062a\u0648\u0628\u0631 2023)<\/strong>- \u0648\u0627\u0644\u0630\u064a \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 <strong>\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0628\u0634\u0623\u0646 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/strong>\u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0642\u0627\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u0628\u0631\u064a\u0631 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627 \u0648\u0625\u062b\u0628\u0627\u062a \u062a\u0648\u0627\u0641\u0642\u0647\u0627 \u0645\u0639 \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629. \u0648\u064a\u0624\u0643\u062f \u0627\u0644\u062f\u0644\u064a\u0644 \u0623\u0646\u0647 \u062d\u062a\u0649 \u0644\u0648 \u0644\u0645 \u064a\u0624\u062b\u0631 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062d\u0647\u0627\u060c \u0641\u0625\u0646\u0647 \u0642\u062f \u064a\u064f\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u0641\u0627\u0648\u062a\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u0642\u062f \u064a\u064f\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\u0629 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\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a<\/strong> - \u064a\u064f\u0642\u062f\u0645 \u0646\u0638\u0631\u0629 \u0639\u0627\u0645\u0629 \u0634\u0627\u0645\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0648\u0623\u062f\u0627\u0626\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a. \u0625\u0644\u0632\u0627\u0645\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0643\u0645\u0627 \u0647\u0648 \u0645\u064f\u062d\u062f\u062f \u0641\u064a <strong>\u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u064a \u0631\u0642\u0645 97 \u0644\u0633\u0646\u0629 2023<\/strong>.<\/li>\n\n\n\n<li><strong>\u0645\u0644\u0641 \u0645\u062d\u0644\u064a<\/strong> - \u064a\u0642\u062f\u0645 \u062a\u062d\u0644\u064a\u0644\u0627\u064b \u0645\u0641\u0635\u0644\u0627\u064b \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a \u0648\u064a\u0628\u0631\u0631 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629.<\/li>\n\n\n\n<li><strong>\u062a\u0642\u0631\u064a\u0631 \u0643\u0644 \u062f\u0648\u0644\u0629 \u0639\u0644\u0649 \u062d\u062f\u0629 (CbCR)<\/strong> - \u0645\u0637\u0644\u0648\u0628 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0645\u0639 <strong>\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0639\u0627\u0644\u0645\u064a\u0629 \u062a\u062a\u062c\u0627\u0648\u0632 3.15 \u0645\u0644\u064a\u0627\u0631 \u062f\u0631\u0647\u0645 \u0625\u0645\u0627\u0631\u0627\u062a\u064a<\/strong>\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0648\u0636\u062d \u0627\u0644\u0646\u0634\u0627\u0637 \u0648\u0627\u0644\u062a\u062e\u0635\u064a\u0635 \u0639\u0628\u0631 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629<\/strong> - \u0623\u064a\u0629 \u0628\u064a\u0627\u0646\u0627\u062a \u0623\u062e\u0631\u0649 \u062a\u0637\u0644\u0628\u0647\u0627 \u0627\u0644\u0647\u064a\u0626\u0629.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0646 \u064a\u062c\u0628 \u0639\u0644\u064a\u0647 \u0627\u0644\u0625\u0645\u062a\u062b\u0627\u0644\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062d\u062a\u0649 <strong>\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a 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\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0648\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/p>","protected":false},"excerpt":{"rendered":"<p>The Importance of Transfer Pricing Documentation Transfer Pricing Compliance for UAE Free Zone Companies under Corporate Tax Law The introduction of Corporate Tax in the UAE has brought significant compliance responsibilities for free zone entities, particularly in the area of transfer pricing\u2014a critical requirement for companies seeking to benefit from the 0% corporate tax rate. 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