PTG Consultant | Cost plus 5% for group services in the UAE. But who actually qualifies? ✅ Supportive, not core, no unique intangibles, no significant risk ✅ R&D, manufacturing, sales and financing never qualify ✅ Example: AED 4m × 1.05 + AED 0.6m licences = AED 4.8m 📚 PTG UAE Transfer Pricing course, Module C: https://www.ptgconsultant.com/r/Dle 📅 Book a TP consultation: https://www.ptgconsultant.com/r/6Hj 📞 +971 58 5577 964 | 🌐 https://www.ptgconsultant.com/r/WHy Sources: FTA Guide CTGTP1 s.7.2.3.5; OECD TPG (2022) paras 7.43–7.65 (7.61). OECD TPG: https://www.ptgconsultant.com/r/TRz Illustrative figures. General information, not tax advice. #UAETax #TransferPricing #SharedServices #CorporateTaxUAE #FTA #PTGTax #CostPlus