UAE Transfer Pricing — Module C: Services, Financing, Intangibles, Restructuring and PEs
Free PTG course, Module C: intra-group services and the UAE cost + 5% rule, intra-group loans, guarantees and cash pools, interest limits, intangibles and DEMPE, business restructuring and permanent establishments. 10 video lessons with tests, 6 revision reels and a PTG certificate.
Course Locked
| Responsible | Ghazanfar Hussain |
|---|---|
| Last Update | 25/10/2026 |
| Completion Time | 3 hours 14 minutes |
| Members | 1 |
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Chapter 8 · Intra-group services5Lessons · 32 mins
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C1 · Lesson test (12 questions, pass mark 85%)New
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C2: Charging services: keys, cost base and cost + 5%New
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C2 · Lesson test (12 questions, pass mark 85%)New
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Quiz: intra-group servicesNew 10 xp
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Chapter 9 · Financing transactions7Lessons · 43 mins
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C3: Intra-group loans: delineation and pricingNew
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C3 · Lesson test (12 questions, pass mark 85%)New
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C4: Credit ratings, implicit support and guaranteesNew
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C4 · Lesson test (12 questions, pass mark 85%)New
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C5: Cash pools, captives and UAE interest limitsNew
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C5 · Lesson test (12 questions, pass mark 85%)New
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Quiz: financing transactionsNew 10 xp
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Chapter 10 · Intangibles and CCAs5Lessons · 31 mins
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C6: Intangibles and DEMPENew
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C6 · Lesson test (12 questions, pass mark 85%)New
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C7: Pricing intangibles, hard-to-value intangibles and CCAsNew
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C7 · Lesson test (12 questions, pass mark 85%)New
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Quiz: intangibles and CCAsNew 10 xp
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Chapter 11 · Business restructuring3Lessons · 19 mins
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C8: Business restructuring: something moved, who pays?New
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C8 · Lesson test (12 questions, pass mark 85%)New
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Quiz: business restructuringNew 10 xp
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Chapter 12 · Permanent establishments and the PTG case5Lessons · 32 mins
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C9: Permanent establishments: place, agents and projectsNew
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C9 · Lesson test (12 questions, pass mark 85%)New
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C10: Profit attribution, global cases and the PTG caseNew
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C10 · Lesson test (12 questions, pass mark 85%)New
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Quiz: permanent establishmentsNew 10 xp
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Quick revision · 60-second reels6Lessons · 7 mins
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Module C certification1Lessons · 30 mins
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Module C Certification ExamNew
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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.
What you'll learn
- Apply the benefit test and price intra-group services, including the UAE cost + 5% option for low value-adding services
- Delineate and price intra-group loans, guarantees and cash pools, and apply the UAE interest limits (Articles 30 and 31)
- Use DEMPE to decide who earns the return on intangibles, and handle cost contribution arrangements
- Assess business restructurings and exit compensation, and the UAE reliefs in Articles 26 and 27
- Spot a permanent establishment (fixed place, agent, project) and attribute profit to it
Who it's for
Business owners, CFOs, finance managers, accountants and tax practitioners in the UAE. Complete Modules A and B first if you are new to transfer pricing.
Earn your PTG certificate
Pass the Module C certification exam (70% or more) to receive a PTG Consultant certificate by email and the PTG Certified – UAE Transfer Pricing (Module C) badge, which you can add to your LinkedIn profile under Licenses & Certifications.
Sources
Federal Decree-Law No. 47 of 2022 (Arts. 14, 20, 26, 27, 30, 31, 34, 47); Ministerial Decisions No. 126 and No. 97 of 2023; FTA Transfer Pricing Guide (CTGTP1) s.7.1–7.8; OECD Transfer Pricing Guidelines (2022), doi.org/10.1787/0e655865-en; OECD Model Tax Convention (2017); public court records. UAE companies in examples are illustrative. General information, not tax advice.