PTG Consultant | Your parent company charges you a management fee. Should the FTA accept it? ✅ The benefit test: would an independent company pay? ✅ No charge for shareholder, duplicate or incidental activities ✅ No benefit, no deduction (Article 20) 📚 PTG UAE Transfer Pricing course, Module C: https://www.ptgconsultant.com/r/KZb 📅 Book a TP consultation: https://www.ptgconsultant.com/r/5Pm 📞 +971 58 5577 964 | 🌐 https://www.ptgconsultant.com/r/8O8 Sources: FTA Guide CTGTP1 s.7.2.2; OECD TPG (2022) paras 7.6–7.13. OECD TPG: https://www.ptgconsultant.com/r/CBN Illustrative figures. General information, not tax advice. #UAETax #TransferPricing #ManagementFees #CorporateTaxUAE #FTA #PTGTax #IntraGroupServices