The below diagram depicts key MENA jurisdictions by TP enforcement level. Unlike some jurisdictions globally, there is no widespread MENA-wide ‘block TP audit’ model covering multiple years simultaneously. 91 of 2005 introduced TP rules (Article 30) TP provisions were officially introduced through Income Tax Law No. Timelines to submit TP documentation to tax authorities The TP documentation will need to be provided to the FTA within 30 days of a request. Conclusion: a new era of TP governance in MENAThe MENA region has decisively transitioned from a perceived low-risk jurisdiction to a sophisticated and assertive TP enforcement environment.

Source: The North Africa Journal March 06, 2026 16:43 UTC