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Home └UAE Transfer Pricing — Module A: Foundations
UAE Transfer Pricing — Module A: Foundations

UAE Transfer Pricing — Module A: Foundations

Understand UAE transfer pricing from the ground up: Article 34's arm's length principle, Related Parties and Connected Persons, comparability and benchmarking, and the FTA's filing thresholds. 10 short animated lessons, real court cases, UAE examples and chapter quizzes.

Join this Course
Responsible Ghazanfar Hussain
Last Update 24/10/2026
Completion Time 19 minutes
Members 1
  • Chapter 1 · What transfer pricing is and where the rules come from
    3Lessons · 5 mins
  • Chapter 2 · The arm's length principle and adjustments
    3Lessons · 4 mins
    • A3: The arm's length test: Two deals
      New
    • A4: Adjustments, APAs and CTP011
      New
    • Quick check: Chapter 2
      New 10 xp
  • Chapter 3 · Related Parties and Connected Persons
    3Lessons · 3 mins
    • A5: Who is related? The 50% control map
      New
    • A6: Connected Persons: Mr Saeed's family business
      New
    • Quick check: Chapter 3
      New 10 xp
  • Chapter 4 · Comparability and benchmarking
    3Lessons · 4 mins
    • A7: Five comparability factors: One hand
      New
    • A8: Benchmarking and the arm's length range
      New
    • Quick check: Chapter 4
      New 10 xp
  • Chapter 5 · Compliance and global cases
    3Lessons · 4 mins
    • A9: Filing thresholds and deadlines: The staircase
      New
    • A10: Global case gallery
      New
    • Module A Certification Exam
      New

What you'll learn

  • Explain what a transfer price is and why the FTA reviews it
  • Apply the arm's length principle under Article 34 of the UAE Corporate Tax Law
  • Identify Related Parties (Art. 35) and Connected Persons (Art. 36)
  • Test a price with the five comparability factors and an interquartile range
  • Know which filings apply: TP Disclosure Form, Master File, Local File and APAs

Who it's for

Business owners, accountants, finance managers, tax practitioners and auditors in the UAE.

Your guides

Mizan (the balance scale), Rashid, Layla, Mr Saeed, Arjun and Inspector Noura: original PTG characters that make each rule easy to remember.

Earn your PTG certificate

Finish the lessons and pass the Module A certification exam (70% or more). You receive a PTG Consultant certificate by email and the PTG Certified – UAE Transfer Pricing badge, which you can add to your LinkedIn profile under Licenses & Certifications.

Sources

Federal Decree-Law No. 47 of 2022 (Arts 34–36, 55); Ministerial Decision No. 97 of 2023; FTA Transfer Pricing Guide (CTGTP1); FTA APA Guide; OECD Transfer Pricing Guidelines (2022), doi.org/10.1787/0e655865-en. UAE companies in examples are illustrative. General information, not tax advice.

Book a transfer pricing consultation

PTG-Tax E-Learning · PTG CONSULTANT L.L.C (UAE, UK, CA) · +971 58 5577 964 · www.ptgconsultant.com