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SCA’s 2025 updates to internal control and risk management - Forvis Mazars in UAE

Strengthening governance and controls with SCA

In January 2025, the Securities and Commodities Authority (SCA) released a new circular that introduces essential amendments to the Governance Guide for Public Joint-Stock Companies. These changes emphasise enhancing internal controls and the risk management framework, aiming to improve corporate governance practices across the UAE.

Transfer pricing key consideration

Transfer pricing (TP) regime in the United Arab Emirates (UAE) aligned to the OECD guidelines with a solid framework of compliance. A separate detailed UAE Transfer pricing Guide published in October 2023.

UAE Corporate Tax & Transfer pricing update 2024

The Ministry of Finance (MoF) administered by the Federal Tax Authority (FTA) announced the Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses profits along with Transfer Pricing (TP) regime in the UAE for the tax period ending 2024.