A Boardroom Scene That Didn't Exist Three Years Ago Picture a boardroom in Dubai, late 2025. Six directors. Coffee. The agenda used to be three pages. Now it's eleven. Somewhere on page seven, between "Q3 Marketing Spend" and "New Hires," there's a line item nobody loves: Transfer Pricing Documentation Review. Three years ago, this conversation didn't happen here. UAE businesses didn't think about corporate tax because there wasn't any. You ran your numbers, you paid your VAT