PTG Consultant | Your parent is rated AAA. Does your intra-group loan get the same rate? ✅ Start with the borrower's stand-alone rating ✅ Add the halo of implicit group support ✅ Then the UAE interest limits: 30% of EBITDA or AED 12m 📚 PTG UAE Transfer Pricing course, Module C: https://www.ptgconsultant.com/r/i7U 📅 Book a TP consultation: https://www.ptgconsultant.com/r/2Xn 📞 +971 58 5577 964 | 🌐 https://www.ptgconsultant.com/r/exZ Sources: FTA Guide CTGTP1 s.7.1.3; OECD TPG (2022) paras 10.71–10.79; Federal Decree-Law No. 47 of 2022, Arts. 30, 31. OECD TPG: https://www.ptgconsultant.com/r/zmn Illustrative figures. General information, not tax advice. #UAETax #TransferPricing #IntraGroupLoans #CorporateTaxUAE #FTA #PTGTax #Treasury