UAE Transfer Pricing — Module B: Methods, FAR and Characterisation
Prove a related-party price is arm's length: the five transfer pricing methods (CUP, resale price, cost plus, TNMM, profit split), functional analysis and the six-step risk framework, and entity characterisation. 10 short animated lessons, UAE worked examples, recent court cases, chapter quizzes and a PTG certificate.
الدورة مقفلة
| المسؤول | Ghazanfar Hussain |
|---|---|
| آخر تحديث | 25/10/2026 |
| وقت الإكمال | ساعتان 34 دقيقة |
| الأعضاء | 0 |
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Chapter 5 · Choosing the method14الدروس · 1 س 26 د
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معاينة جديد
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B1 · Lesson test (12 questions, pass mark 85%)جديد
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B2: CUP method with a UAE gold trader exampleجديد
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B2 · Lesson test (12 questions, pass mark 85%)جديد
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B3: Resale price method for UAE distributorsجديد
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B3 · Lesson test (12 questions, pass mark 85%)جديد
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B4: Cost plus method for contract manufacturersجديد
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B4 · Lesson test (12 questions, pass mark 85%)جديد
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Quiz: traditional methods (CUP, resale price, cost plus)جديد 10 xp
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B5: TNMM and profit level indicators explainedجديد
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B5 · Lesson test (12 questions, pass mark 85%)جديد
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B6: Profit split method and the Medtronic caseجديد
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B6 · Lesson test (12 questions, pass mark 85%)جديد
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Quiz: TNMM, profit indicators and profit splitجديد 10 xp
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Chapter 6 · Functional analysis: the FAR X-ray5الدروس · 31 د
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B7: Functional analysis: the FAR X-rayجديد
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B7 · Lesson test (12 questions, pass mark 85%)جديد
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B8: Six-step risk framework: who really bears the risk?جديد
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B8 · Lesson test (12 questions, pass mark 85%)جديد
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Quiz: functional analysis and riskجديد 10 xp
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Chapter 7 · Characterisation, tested party and cases5الدروس · 31 د
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B9: Characterisation: sales dial and factory ladderجديد
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B9 · Lesson test (12 questions, pass mark 85%)جديد
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B10: GSK, PepsiCo and the PTG Al Noor Agri caseجديد
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B10 · Lesson test (12 questions, pass mark 85%)جديد
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Quiz: entity characterisation and casesجديد 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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Module B certification1الدروس ·
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Module B Certification Examجديد
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How the learning path works
- Watch each lesson video (at least 90%).
- Pass its 12-question lesson test (10 knowledge checks + 2 real-world case files) with 85% or more. One question at a time with instant feedback; unlimited attempts.
- The next lesson unlocks only when the previous test is passed. Chapter quick checks and the final certification exam follow the same order.
What you'll learn
- Choose the most appropriate of the five methods in Article 34(3) of the UAE Corporate Tax Law
- Calculate arm's length prices and margins with CUP, resale price, cost plus, TNMM and profit split
- Pick the right profit level indicator: operating margin, net cost plus, ROA, Berry ratio
- Run a functional analysis (FAR) and apply the six-step risk framework
- Characterise entities and choose the tested party: the sales dial and the manufacturing ladder
Who it's for
Business owners, CFOs, finance managers, accountants and tax practitioners in the UAE. Start with Module A if you are new to transfer pricing.
Earn your PTG certificate
Pass the Module B certification exam (70% or more) to receive a PTG Consultant certificate by email and the PTG Certified – UAE Transfer Pricing (Module B) badge, which you can add to your LinkedIn profile under Licenses & Certifications.
Sources
Federal Decree-Law No. 47 of 2022 (Art. 34, 55); Ministerial Decision No. 97 of 2023; FTA Transfer Pricing Guide (CTGTP1) s.5.1–5.3, 7.2, 7.3, 7.5; OECD Transfer Pricing Guidelines (2022), doi.org/10.1787/0e655865-en; public court records. UAE companies in examples are illustrative. General information, not tax advice.
Next: Module C – Services, Financing, Intangibles, Restructuring and PEs (management fees and cost + 5%, intra-group loans and guarantees, UAE interest limits, DEMPE, restructurings and permanent establishments).