Reel 14: Cost + 5% in the UAE: who qualifies?
PTG Consultant | Cost plus 5% for group services in the UAE. But who actually qualifies?
✅ Supportive, not core, no unique intangibles, no significant risk
✅ R&D, manufacturing, sales and financing never qualify
✅ Example: AED 4m × 1.05 + AED 0.6m licences = AED 4.8m
📚 PTG UAE Transfer Pricing course, Module C: https://www.ptgconsultant.com/r/Dle
📅 Book a TP consultation: https://www.ptgconsultant.com/r/6Hj
📞 +971 58 5577 964 | 🌐 https://www.ptgconsultant.com/r/WHy
Sources: FTA Guide CTGTP1 s.7.2.3.5; OECD TPG (2022) paras 7.43–7.65 (7.61). OECD TPG: https://www.ptgconsultant.com/r/TRz Illustrative figures. General information, not tax advice.
#UAETax #TransferPricing #SharedServices #CorporateTaxUAE #FTA #PTGTax #CostPlus
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