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Home └UAE Transfer Pricing — Module B: Methods, FAR and Characterisation └B1: The five transfer pricing methods map

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

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B1: The five transfer pricing methods map

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  • The 5 methods in Article 34(3): CUP, resale price, cost plus, TNMM, profit split
  • No ranking: the most appropriate method wins
  • The method ladder: price → gross margin → net margin → profit split
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1. How many transfer pricing methods does Article 34 of the UAE Corporate Tax Law adopt?
Three Five Seven
2. How do you choose between the methods?
Always use CUP first Use the most appropriate method for the facts Use the method that gives the lowest tax
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