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Home └UAE Transfer Pricing — Module C: Services, Financing, Intangibles, Restructuring and PEs
UAE Transfer Pricing — Module C: Services, Financing, Intangibles, Restructuring and PEs

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.

Next: Module D – Adjustments, APAs and TP Compliance.

Course Locked
Responsible Ghazanfar Hussain
Last Update 25/10/2026
Completion Time 3 hours 14 minutes
Members 1
Advanced UAE Corporate Tax UAE Transfer Pricing
  • Chapter 8 · Intra-group services
    5Lessons · 32 mins
    • C1: Intra-group services and the benefit test
      Preview New
    • C1 · Lesson test (12 questions, pass mark 85%)
      New
    • C2: Charging services: keys, cost base and cost + 5%
      New
    • C2 · Lesson test (12 questions, pass mark 85%)
      New
    • Quiz: intra-group services
      New 10 xp
  • Chapter 9 · Financing transactions
    7Lessons · 43 mins
    • C3: Intra-group loans: delineation and pricing
      New
    • C3 · Lesson test (12 questions, pass mark 85%)
      New
    • C4: Credit ratings, implicit support and guarantees
      New
    • C4 · Lesson test (12 questions, pass mark 85%)
      New
    • C5: Cash pools, captives and UAE interest limits
      New
    • C5 · Lesson test (12 questions, pass mark 85%)
      New
    • Quiz: financing transactions
      New 10 xp
  • Chapter 10 · Intangibles and CCAs
    5Lessons · 31 mins
    • C6: Intangibles and DEMPE
      New
    • C6 · Lesson test (12 questions, pass mark 85%)
      New
    • C7: Pricing intangibles, hard-to-value intangibles and CCAs
      New
    • C7 · Lesson test (12 questions, pass mark 85%)
      New
    • Quiz: intangibles and CCAs
      New 10 xp
  • Chapter 11 · Business restructuring
    3Lessons · 19 mins
    • C8: Business restructuring: something moved, who pays?
      New
    • C8 · Lesson test (12 questions, pass mark 85%)
      New
    • Quiz: business restructuring
      New 10 xp
  • Chapter 12 · Permanent establishments and the PTG case
    5Lessons · 32 mins
    • C9: Permanent establishments: place, agents and projects
      New
    • C9 · Lesson test (12 questions, pass mark 85%)
      New
    • C10: Profit attribution, global cases and the PTG case
      New
    • C10 · Lesson test (12 questions, pass mark 85%)
      New
    • Quiz: permanent establishments
      New 10 xp
  • Quick revision · 60-second reels
    6Lessons · 7 mins
  • Module C certification
    1Lessons · 30 mins
    • Module C 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

  • 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.