{"id":7016,"date":"2024-10-07T17:08:11","date_gmt":"2024-10-07T17:08:11","guid":{"rendered":"https:\/\/amaudit.ae\/%d8%af%d9%84%d9%8a%d9%84-%d8%aa%d8%b3%d8%b9%d9%8a%d8%b1-%d8%a7%d9%84%d8%aa%d8%ad%d9%88%d9%8a%d9%84-%d9%81%d9%8a-%d8%a7%d9%84%d8%a5%d9%85%d8%a7%d8%b1%d8%a7%d8%aa-%d8%a7%d9%84%d8%b9%d8%b1%d8%a8%d9%8a\/"},"modified":"2025-06-03T11:21:48","modified_gmt":"2025-06-03T11:21:48","slug":"%d8%af%d9%84%d9%8a%d9%84-%d8%aa%d8%b3%d8%b9%d9%8a%d8%b1-%d8%a7%d9%84%d8%aa%d8%ad%d9%88%d9%8a%d9%84-%d9%81%d9%8a-%d8%a7%d9%84%d8%a5%d9%85%d8%a7%d8%b1%d8%a7%d8%aa-%d8%a7%d9%84%d8%b9%d8%b1%d8%a8%d9%8a","status":"publish","type":"post","link":"https:\/\/amaudit.ae\/ar\/blog\/%D8%AF%D9%84%D9%8A%D9%84-%D8%AA%D8%B3%D8%B9%D9%8A%D8%B1-%D8%A7%D9%84%D8%AA%D8%AD%D9%88%D9%8A%D9%84-%D9%81%D9%8A-%D8%A7%D9%84%D8%A5%D9%85%D8%A7%D8%B1%D8%A7%D8%AA-%D8%A7%D9%84%D8%B9%D8%B1%D8%A8%D9%8A\/","title":{"rendered":"\u062f\u0644\u064a\u0644 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0641\u064a 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\u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629<\/strong><\/h3>\n\n<p>\u0644\u062a\u0637\u0628\u064a\u0642 \u0642\u0648\u0627\u0639\u062f \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0628\u0641\u0639\u0627\u0644\u064a\u0629\u060c \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629. \u0648\u064a\u0646\u0637\u0648\u064a \u0630\u0644\u0643 \u0639\u0644\u0649 \u0641\u0647\u0645 \u0647\u064a\u0643\u0644 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a. <\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u062a\u062d\u0644\u064a\u0644 \u0642\u0627\u0628\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629<\/strong><\/h3>\n\n<p>\u064a\u0642\u0627\u0631\u0646 \u062a\u062d\u0644\u064a\u0644 \u0642\u0627\u0628\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646\u0647\u0627 \u062a\u0641\u064a \u0628\u0645\u0628\u062f\u0623 \u0637\u0648\u0644 \u0627\u0644\u0630\u0631\u0627\u0639. \u0648\u064a\u062a\u0636\u0645\u0646 \u0630\u0644\u0643 \u0641\u062d\u0635 \u0645\u0627 \u064a\u0644\u064a: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0633\u0644\u0639 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a.<\/li>\n\n\n\n<li>\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0648\u0638\u064a\u0641\u064a \u0644\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u0646\u064a\u0629.<\/li>\n\n\n\n<li>\u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u062a\u0639\u0627\u0642\u062f\u064a\u0629.<\/li>\n\n\n\n<li>\u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629.<\/li>\n\n\n\n<li>\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0639\u0645\u0644.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\"><strong>\u062a\u062d\u062f\u064a\u062f \u0633\u0639\u0631 \u0627\u0644\u0630\u0631\u0627\u0639<\/strong><\/h3>\n\n<p>\u064a\u0646\u0637\u0648\u064a \u062a\u062d\u062f\u064a\u062f \u0633\u0639\u0631 \u0627\u0644\u0630\u0631\u0627\u0639 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631<\/strong>: \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u0630\u064a \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0637\u0631\u064a\u0642\u0629 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0639\u0644\u064a\u0647.<\/li>\n\n\n\n<li>\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a <strong>\u063a\u064a\u0631 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629<\/strong>: \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629.<\/li>\n\n\n\n<li><strong>\u062a\u0633\u0648\u064a\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u064a\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629<\/strong>: \u0625\u062c\u0631\u0627\u0621 \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0644\u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0641\u0631\u0648\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>\u0637\u0631\u0642 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading\"><strong>\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0633\u0639\u0631 \u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0636\u0628\u0637 \u0627\u0644\u0642\u0627\u0628\u0644 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629 (CUP)<\/strong><\/h3>\n\n<p>\u062a\u0642\u0627\u0631\u0646 \u0637\u0631\u064a\u0642\u0629 CUP \u0633\u0639\u0631 \u0627\u0644\u0633\u0644\u0639 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0645\u0639\u0627\u0645\u0644\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0628\u0627\u0644\u0633\u0639\u0631 \u0641\u064a \u0645\u0639\u0627\u0645\u0644\u0629 \u0645\u0645\u0627\u062b\u0644\u0629 \u063a\u064a\u0631 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u0637\u0631\u064a\u0642\u0629 \u0633\u0639\u0631 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0628\u064a\u0639<\/strong><\/h3>\n\n<p>\u0648\u062a\u062d\u062f\u062f \u0637\u0631\u064a\u0642\u0629 \u0633\u0639\u0631 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0628\u064a\u0639 \u0633\u0639\u0631 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0637\u0631\u062d \u0647\u0627\u0645\u0634 \u0625\u062c\u0645\u0627\u0644\u064a \u0645\u0646\u0627\u0633\u0628 \u0645\u0646 \u0633\u0639\u0631 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0630\u064a \u064a\u064f\u0639\u0627\u062f \u0628\u064a\u0639 \u0627\u0644\u0645\u0646\u062a\u062c \u0627\u0644\u0630\u064a \u062a\u0645 \u0634\u0631\u0627\u0624\u0647 \u0645\u0646 \u0637\u0631\u0641 \u0630\u064a \u0635\u0644\u0629 \u0625\u0644\u0649 \u0637\u0631\u0641 \u0645\u0633\u062a\u0642\u0644.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629<\/strong><\/h3>\n\n<p>\u062a\u0646\u0637\u0648\u064a \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0632\u0627\u0626\u062f\u0627\u064b \u0639\u0644\u0649 \u0625\u0636\u0627\u0641\u0629 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d \u0645\u0646\u0627\u0633\u0628 \u0625\u0644\u0649 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u064a \u064a\u062a\u0643\u0628\u062f\u0647\u0627 \u0645\u0648\u0631\u062f \u0627\u0644\u0633\u0644\u0639 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0645\u0639\u0627\u0645\u0644\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u0637\u0631\u064a\u0642\u0629 \u0635\u0627\u0641\u064a \u0647\u0627\u0645\u0634 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a (TNMM)<\/strong><\/h3>\n\n<p>\u062a\u0641\u062d\u0635 \u0622\u0644\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0635\u0627\u0641\u064a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0623\u0633\u0627\u0633 \u0645\u0646\u0627\u0633\u0628 (\u0645\u062b\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0623\u0635\u0648\u0644) \u0627\u0644\u0630\u064a \u064a\u062d\u0642\u0642\u0647 \u062f\u0627\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u0645\u0639\u0627\u0645\u0644\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u0637\u0631\u064a\u0642\u0629 \u062a\u0642\u0633\u064a\u0645 \u0627\u0644\u0623\u0631\u0628\u0627\u062d<\/strong><\/h3>\n\n<p>\u062a\u062d\u062f\u062f \u0637\u0631\u064a\u0642\u0629 \u0627\u0642\u062a\u0633\u0627\u0645 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062c\u0645\u0639\u0629 \u0627\u0644\u062a\u064a \u0633\u064a\u062a\u0645 \u062a\u0642\u0633\u064a\u0645\u0647\u0627 \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u062a\u062e\u0635\u064a\u0635\u0647\u0627 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629 \u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0643\u0644 \u0637\u0631\u0641.<\/p>\n\n<p>\u0644\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u062f\u0644\u064a\u0644 \u0645\u0648\u062c\u0632 \u062d\u0648\u0644 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0648\u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0627\u0644\u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u0644\u0637\u0631\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u060c \u0631\u0627\u062c\u0639 \u0647\u0630\u0627 \u0627\u0644\u0643\u062a\u064a\u0628 \u0627\u0644\u0630\u064a \u0623\u0639\u062f\u0647 \u0623\u062d\u062f \u062e\u0628\u0631\u0627\u0626\u0646\u0627.<\/p>\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-fill\" style=\"text-decoration:none\"><a class=\"wp-block-button__link has-luminous-vivid-amber-background-color has-background wp-element-button\" href=\"https:\/\/amaudit.ae\/corporateTax\/wp-content\/uploads\/2024\/07\/Transfer-Pricing.pdf\" style=\"border-radius:10px\">\u062f\u0644\u064a\u0644 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/a><\/div>\n<\/div>\n\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<h2 class=\"wp-block-heading\"><strong>\u062a\u062d\u062f\u064a\u062f \u0633\u0639\u0631 \u0627\u0644\u0630\u0631\u0627\u0639<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading\"><strong>\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631<\/strong><\/h3>\n\n<p>\u064a\u062a\u0636\u0645\u0646 \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0643\u064a\u0627\u0646 \u062f\u0627\u062e\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0627\u0644\u0630\u064a \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0637\u0631\u064a\u0642\u0629 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0639\u0644\u064a\u0647 \u0628\u0634\u0643\u0644 \u0623\u0643\u062b\u0631 \u0645\u0648\u062b\u0648\u0642\u064a\u0629.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0636\u0628\u0637\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629<\/strong><\/h3>\n\n<p>\u064a\u0646\u0637\u0648\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0639\u0644\u0649 \u0625\u064a\u062c\u0627\u062f \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u064a\u0646 \u0623\u0637\u0631\u0627\u0641 \u0645\u0633\u062a\u0642\u0644\u0629 \u0645\u0634\u0627\u0628\u0647\u0629 \u0644\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u062a\u0633\u0648\u064a\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u064a\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629<\/strong><\/h3>\n\n<p>\u062a\u0623\u062e\u0630 \u062a\u0633\u0648\u064a\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u064a\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0641\u064a \u0627\u0644\u062d\u0633\u0628\u0627\u0646 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629. \u062a\u0631\u0627\u0639\u064a \u0647\u0630\u0647 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0648\u0627\u0645\u0644 \u0645\u062b\u0644 \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u062a\u0639\u0627\u0642\u062f\u064a\u0629 \u0648\u0638\u0631\u0648\u0641 \u0627\u0644\u0633\u0648\u0642 \u0648\u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629. <\/p>\n\n<h2 class=\"wp-block-heading\"><strong>\u0648\u062b\u0627\u0626\u0642 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading\"><strong>\u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0648\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a<\/strong><\/h3>\n\n<p>\u062a\u064f\u0638\u0647\u0631 \u0648\u062b\u0627\u0626\u0642 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0645\u0628\u062f\u0623 \u0637\u0648\u0644 \u0627\u0644\u0630\u0631\u0627\u0639. \u0648\u062a\u0634\u0645\u0644 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0642\u064a\u064a\u0645 \u0645\u062e\u0627\u0637\u0631 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0648\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 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\u0627\u0644\u062a\u062d\u0648\u064a\u0644.<\/li>\n\n\n\n<li>\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading\"><strong>&#8211; \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a<\/strong><\/h4>\n\n<p>\u064a\u062d\u062a\u0648\u064a \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0645\u062d\u0644\u064a \u0639\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0641\u0635\u0644\u0629 \u0639\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u062f\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u0645\u062d\u0644\u064a. \u0648\u0647\u0648 \u064a\u062a\u0636\u0645\u0646: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u0648\u0635\u0641 \u0627\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u0645\u062d\u0644\u064a.<\/li>\n\n\n\n<li>\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0641\u0635\u0644\u0629 \u0639\u0646 \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>\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<\/ul>\n\n<p>\u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0648\u0641\u064a \u062d\u062f\u0648\u062f\u0627\u064b \u0645\u0639\u064a\u0646\u0629 \u0625\u0639\u062f\u0627\u062f \u0647\u0630\u0627 \u0627\u0644\u0645\u0644\u0641 \u0633\u0646\u0648\u064a\u0627\u064b \u0648\u062a\u0642\u062f\u064a\u0645\u0647 \u0625\u0644\u0649 \u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0646\u062f \u0627\u0644\u0637\u0644\u0628.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>&#8211; \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0643\u0644 \u0628\u0644\u062f \u0639\u0644\u0649 \u062d\u062f\u0629 (CbCR)<\/strong><\/h4>\n\n<p>\u064a\u0648\u0641\u0631 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0634\u0627\u0645\u0644 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062a\u0641\u0635\u064a\u0644\u0627\u064b \u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0648\u0623\u0631\u0628\u0627\u062d\u0647\u0627 \u0648\u0636\u0631\u0627\u0626\u0628\u0647\u0627 \u0648\u0646\u0634\u0627\u0637\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u062d\u0633\u0628 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629. \u0648\u064a\u0634\u0645\u0644: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u062e\u0635\u064a\u0635 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/li>\n\n\n\n<li>\u062a\u062d\u062f\u064a\u062f \u0647\u0648\u064a\u0629 \u0643\u0644 \u0643\u064a\u0627\u0646 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629.<\/li>\n\n\n\n<li>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u062e\u0627\u0635\u0629 \u0644\u062d\u0627\u0644\u0627\u062a \u0645\u062d\u062f\u062f\u0629<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading\"><strong>\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><\/h3>\n\n<p><strong>\u0627\u0644\u0642\u0631\u0648\u0636 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629: <\/strong>\u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0645 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0642\u0631\u0648\u0636 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629\u060c \u0645\u0639 \u0627\u0644\u0623\u062e\u0630 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0648\u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629.<\/p>\n\n<p><strong>\u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0646\u0642\u062f: <\/strong>\u064a\u0646\u0637\u0648\u064a \u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0646\u0642\u062f \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0645\u0631\u0643\u0632\u064a\u0629 \u0644\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0629. \u064a\u062c\u0628 \u0623\u0646 \u062a\u0639\u0643\u0633 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u062c\u0645\u0639 \u0634\u0631\u0648\u0637 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0644\u0644\u0625\u064a\u062f\u0627\u0639 \u0648\u0627\u0644\u0633\u062d\u0628. <\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629<\/strong><\/h3>\n\n<p>\u064a\u0646\u0637\u0648\u064a \u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0642\u062f \u062a\u0645 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0644\u0649 \u062a\u0642\u064a\u064a\u0645 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062e\u062f\u0645\u0629 \u062a\u0648\u0641\u0631 \u0642\u064a\u0645\u0629 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0623\u0648 \u062a\u062c\u0627\u0631\u064a\u0629 \u0644\u0644\u0645\u062a\u0644\u0642\u064a. \u0648\u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u0639\u0643\u0633 \u062a\u0633\u0639\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629. \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u062e\u062f\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0646\u062e\u0641\u0636\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629\u060c \u064a\u0633\u0645\u062d \u0627\u0644\u0646\u0647\u062c \u0627\u0644\u0645\u0628\u0633\u0637 \u0628\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0632\u0627\u0626\u062f 5% \u062f\u0648\u0646 \u0648\u0636\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0641\u0635\u0644\u0629\u060c \u0645\u0645\u0627 \u064a\u0642\u0644\u0644 \u0645\u0646 \u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644. \u062a\u0639\u062f \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u0636\u062d \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a 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\u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 \u0648\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0627\u0644\u0639\u0648\u0627\u0626\u062f \u062a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u064a \u0623\u0646\u0634\u0623\u062a\u0647\u0627 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u0646\u064a\u0629. \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629<\/li>\n\n\n\n<li>\u062a\u062d\u062f\u064a\u062f \u062a\u0639\u0648\u064a\u0636 \u0637\u0648\u0644 \u0627\u0644\u0630\u0631\u0627\u0639<\/li>\n\n\n\n<li>\u062a\u062e\u0635\u064a\u0635 \u0627\u0644\u0639\u0648\u0627\u0626\u062f \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0642\u064a\u0645\u0629.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading\"><strong>\u0639\u0628\u0621 \u0627\u0644\u0625\u062b\u0628\u0627\u062a<\/strong><\/h3>\n\n<p>\u0648\u064a\u0642\u0639 \u0639\u0628\u0621 \u0627\u0644\u0625\u062b\u0628\u0627\u062a \u0639\u0644\u0649 \u0639\u0627\u062a\u0642 \u062f\u0627\u0641\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0625\u062b\u0628\u0627\u062a \u0623\u0646 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647 \u062a\u0641\u064a \u0628\u0645\u0628\u062f\u0623 \u0637\u0648\u0644 \u0627\u0644\u0630\u0631\u0627\u0639. \u0648\u0647\u0630\u0627 \u064a\u062a\u0637\u0644\u0628 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0648\u062b\u0627\u0626\u0642 \u0634\u0627\u0645\u0644\u0629 \u0648\u062f\u0642\u064a\u0642\u0629. <\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/strong><\/h3>\n\n<p>\u0642\u062f \u062a\u0642\u0648\u0645 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0625\u062c\u0631\u0627\u0621 \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a \u0644\u0645\u0648\u0627\u0621\u0645\u0629 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0628\u0644\u063a \u0639\u0646\u0647\u0627 \u0645\u0639 \u0623\u0633\u0639\u0627\u0631 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wp-block-buttons-is-layout-flex\" style=\"text-decoration:none\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-luminous-vivid-amber-background-color has-background wp-element-button\" href=\"https:\/\/amaudit.ae\/corporateTax\/wp-content\/uploads\/2024\/07\/Transfer-Pricing.pdf\" style=\"border-radius:10px\">\u062f\u0644\u064a\u0644 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644<\/a><\/div>\n<\/div>\n\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p><strong>\u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0645\u0641\u0635\u0644\u0629\u060c \u064a\u064f\u0631\u062c\u0649 \u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649 <a href=\"https:\/\/tax.gov.ae\/Datafolder\/Files\/Pdf\/2023\/Transfer%20Pricing%20Guide%20-%20EN%20-%2023%2010%202023.pdf\">\u062f\u0644\u064a\u0644 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 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