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Home └UAE Transfer Pricing — Module B: Methods, FAR and Characterisation
UAE Transfer Pricing — Module B: Methods, FAR and Characterisation

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.

Course Locked
Finish UAE Transfer Pricing — Module A: Foundations to unlock or sign in to request access
Responsible Ghazanfar Hussain
Last Update 25/10/2026
Completion Time 2 hours 34 minutes
Members 0
Intermediate UAE Corporate Tax UAE Transfer Pricing
  • Chapter 5 · Choosing the method
    14Lessons · 1 hr 26 mins
    • B1: The five transfer pricing methods map
      Preview New
    • B1 · Lesson test (12 questions, pass mark 85%)
      New
    • B2: CUP method with a UAE gold trader example
      New
    • B2 · Lesson test (12 questions, pass mark 85%)
      New
    • B3: Resale price method for UAE distributors
      New
    • B3 · Lesson test (12 questions, pass mark 85%)
      New
    • B4: Cost plus method for contract manufacturers
      New
    • B4 · Lesson test (12 questions, pass mark 85%)
      New
    • Quiz: traditional methods (CUP, resale price, cost plus)
      New 10 xp
    • B5: TNMM and profit level indicators explained
      New
    • B5 · Lesson test (12 questions, pass mark 85%)
      New
    • B6: Profit split method and the Medtronic case
      New
    • B6 · Lesson test (12 questions, pass mark 85%)
      New
    • Quiz: TNMM, profit indicators and profit split
      New 10 xp
  • Chapter 6 · Functional analysis: the FAR X-ray
    5Lessons · 31 mins
    • B7: Functional analysis: the FAR X-ray
      New
    • B7 · Lesson test (12 questions, pass mark 85%)
      New
    • B8: Six-step risk framework: who really bears the risk?
      New
    • B8 · Lesson test (12 questions, pass mark 85%)
      New
    • Quiz: functional analysis and risk
      New 10 xp
  • Chapter 7 · Characterisation, tested party and cases
    5Lessons · 31 mins
    • B9: Characterisation: sales dial and factory ladder
      New
    • B9 · Lesson test (12 questions, pass mark 85%)
      New
    • B10: GSK, PepsiCo and the PTG Al Noor Agri case
      New
    • B10 · Lesson test (12 questions, pass mark 85%)
      New
    • Quiz: entity characterisation and cases
      New 10 xp
  • Quick revision · 60-second reels
    6Lessons · 7 mins
  • Module B certification
    1Lessons ·
    • Module B Certification Exam
      New

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.
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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).