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

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

Prove a related-party price is arm's length: the five transfer pricing methods (CUP, resale price, cost plus, TNMM, profit split), functional analysis and the six-step risk framework, and entity characterisation. 10 short animated lessons, UAE worked examples, recent court cases, chapter quizzes and a PTG certificate.

Course Locked
Responsible Ghazanfar Hussain
Last Update 25/10/2026
Completion Time 52 minutes
Members 1
Intermediate UAE Corporate Tax UAE Transfer Pricing

What you'll learn

  • Choose the most appropriate of the five methods in Article 34(3) of the UAE Corporate Tax Law
  • Calculate arm's length prices and margins with CUP, resale price, cost plus, TNMM and profit split
  • Pick the right profit level indicator: operating margin, net cost plus, ROA, Berry ratio
  • Run a functional analysis (FAR) and apply the six-step risk framework
  • Characterise entities and choose the tested party: the sales dial and the manufacturing ladder

Who it's for

Business owners, CFOs, finance managers, accountants and tax practitioners in the UAE. Start with Module A if you are new to transfer pricing.

Earn your PTG certificate

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

Sources

Federal Decree-Law No. 47 of 2022 (Art. 34, 55); Ministerial Decision No. 97 of 2023; FTA Transfer Pricing Guide (CTGTP1) s.5.1–5.3, 7.2, 7.3, 7.5; OECD Transfer Pricing Guidelines (2022), doi.org/10.1787/0e655865-en; public court records. UAE companies in examples are illustrative. General information, not tax advice.