UAE Transfer Pricing — Module A: Foundations
Understand UAE transfer pricing from the ground up: Article 34's arm's length principle, Related Parties and Connected Persons, comparability and benchmarking, and the FTA's filing thresholds. 10 short animated lessons, real court cases, UAE examples and chapter quizzes.
Finished Module A? Continue with Module B: Methods, FAR and Characterisation, with its own certificate and badge.
| المسؤول | Ghazanfar Hussain |
|---|---|
| آخر تحديث | 25/10/2026 |
| وقت الإكمال | 26 دقيقة |
| الأعضاء | 3 |
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Chapter 1 · What transfer pricing is and where the rules come from3الدروس · 5 د
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معاينة جديد 10 xp
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A2: Where the rules come fromجديد 10 xp
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Quick check: Chapter 1جديد 10 xp
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Chapter 2 · The arm's length principle and adjustments3الدروس · 4 د
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A3: The arm's length test: Two dealsجديد 10 xp
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A4: Adjustments, APAs and CTP011جديد 10 xp
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Quick check: Chapter 2جديد 10 xp
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Chapter 3 · Related Parties and Connected Persons3الدروس · 3 د
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A5: Who is related? The 50% control mapجديد 10 xp
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A6: Connected Persons: Mr Saeed's family businessجديد 10 xp
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Quick check: Chapter 3جديد 10 xp
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Chapter 4 · Comparability and benchmarking3الدروس · 4 د
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A7: Five comparability factors: One handجديد 10 xp
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A8: Benchmarking and the arm's length rangeجديد 10 xp
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Quick check: Chapter 4جديد 10 xp
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Chapter 5 · Compliance and global cases2الدروس · 4 د
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A9: Filing thresholds and deadlines: The staircaseجديد 10 xp
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A10: Global case galleryجديد 10 xp
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Quick revision · 60-second reels6الدروس · 7 د
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معاينة جديد
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معاينة جديد
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معاينة جديد
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معاينة جديد
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معاينة جديد
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معاينة جديد
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Final certification1الدروس ·
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Module A Certification Examجديد
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What you'll learn
- Explain what a transfer price is and why the FTA reviews it
- Apply the arm's length principle under Article 34 of the UAE Corporate Tax Law
- Identify Related Parties (Art. 35) and Connected Persons (Art. 36)
- Test a price with the five comparability factors and an interquartile range
- Know which filings apply: TP Disclosure Form, Master File, Local File and APAs
Who it's for
Business owners, accountants, finance managers, tax practitioners and auditors in the UAE.
Your guides
Mizan (the balance scale), Rashid, Layla, Mr Saeed, Arjun and Inspector Noura: original PTG characters that make each rule easy to remember.
Earn your PTG certificate
Finish the lessons and pass the Module A certification exam (70% or more). You receive a PTG Consultant certificate by email and the PTG Certified – UAE Transfer Pricing badge, which you can add to your LinkedIn profile under Licenses & Certifications.
Sources
Federal Decree-Law No. 47 of 2022 (Arts 34–36, 55); Ministerial Decision No. 97 of 2023; FTA Transfer Pricing Guide (CTGTP1); FTA APA Guide; OECD Transfer Pricing Guidelines (2022), doi.org/10.1787/0e655865-en. UAE companies in examples are illustrative. General information, not tax advice.
Book a transfer pricing consultation
PTG-Tax E-Learning · PTG CONSULTANT L.L.C (UAE, UK, CA) · +971 58 5577 964 · www.ptgconsultant.com