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.
Finished Module A? Continue with Module B: Methods, FAR and Characterisation, with its own certificate and badge.
| Responsible | Ghazanfar Hussain |
|---|---|
| Last Update | 25/10/2026 |
| Completion Time | 26 minutes |
| Members | 3 |
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Chapter 1 · What transfer pricing is and where the rules come from3Lessons · 5 mins
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Preview New 10 xp
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A2: Where the rules come fromNew 10 xp
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Quick check: Chapter 1New 10 xp
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Chapter 2 · The arm's length principle and adjustments3Lessons · 4 mins
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A3: The arm's length test: Two dealsNew 10 xp
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A4: Adjustments, APAs and CTP011New 10 xp
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Quick check: Chapter 2New 10 xp
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Chapter 3 · Related Parties and Connected Persons3Lessons · 3 mins
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A5: Who is related? The 50% control mapNew 10 xp
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A6: Connected Persons: Mr Saeed's family businessNew 10 xp
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Quick check: Chapter 3New 10 xp
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Chapter 4 · Comparability and benchmarking3Lessons · 4 mins
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A7: Five comparability factors: One handNew 10 xp
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A8: Benchmarking and the arm's length rangeNew 10 xp
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Quick check: Chapter 4New 10 xp
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Chapter 5 · Compliance and global cases2Lessons · 4 mins
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A9: Filing thresholds and deadlines: The staircaseNew 10 xp
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A10: Global case galleryNew 10 xp
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Quick revision · 60-second reels6Lessons · 7 mins
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Final certification1Lessons ·
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Module A Certification ExamNew
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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