Skip to Content
Home └UAE Transfer Pricing — Module D: Adjustments, APAs and TP Compliance
UAE Transfer Pricing — Module D: Adjustments, APAs and TP Compliance

UAE Transfer Pricing — Module D: Adjustments, APAs and TP Compliance

Free PTG course, Module D: transfer pricing adjustments and double taxation, corresponding adjustments under Article 34(11), MAP, non-recognition and Article 50, the new UAE Advance Pricing Agreement programme, and TP compliance: Disclosure Form, Local and Master Files, CbCR and penalties. 10 video lessons with tests, 6 revision reels and a PTG certificate.

Join this Course
Responsible Ghazanfar Hussain
Last Update 26/10/2026
Completion Time 3 hours 6 minutes
Members 1
Advanced UAE Corporate Tax UAE Transfer Pricing
  • Chapter 13 · Adjustments and double taxation
    7Lessons · 44 mins
    • D1: Double taxation and the three TP adjustments
      Preview New
    • D1 · Lesson test (12 questions)
      New
    • D2: Corresponding adjustments in the UAE: Article 34(11)
      New
    • D2 · Lesson test (12 questions)
      New
    • D3: MAP and arbitration: resolving TP disputes in the UAE
      New
    • D3 · Lesson test (12 questions)
      New
    • Quiz: adjustments and MAP
      New 10 xp
  • Chapter 14 · Non-recognition
    5Lessons · 31 mins
    • D4: Non-recognition: when can the FTA ignore your deal?
      New
    • D4 · Lesson test (12 questions)
      New
    • D5: Options realistically available and the UAE anti-abuse rule
      New
    • D5 · Lesson test (12 questions)
      New
    • Quiz: non-recognition
      New 10 xp
  • Chapter 15 · UAE Advance Pricing Agreements
    5Lessons · 31 mins
    • D6: The UAE Advance Pricing Agreement (APA) programme
      New
    • D6 · Lesson test (12 questions)
      New
    • D7: UAE APA process, fees and critical assumptions
      New
    • D7 · Lesson test (12 questions)
      New
    • Quiz: UAE APAs
      New 10 xp
  • Chapter 16 · TP compliance in the UAE
    7Lessons · 43 mins
    • D8: UAE TP documentation ladder and thresholds
      New
    • D8 · Lesson test (12 questions)
      New
    • D9: Master File, Local File and the TP Disclosure Form
      New
    • D9 · Lesson test (12 questions)
      New
    • D10: TP penalties, safe harbours and the PTG checklist
      New
    • D10 · Lesson test (12 questions)
      New
    • Quiz: TP compliance
      New 10 xp
  • Quick revision · 60-second reels
    6Lessons · 7 mins
  • Module D certification
    1Lessons · 30 mins
    • Module D Certification Exam
      New

What you'll learn

  • Explain primary, corresponding and secondary adjustments and request UAE relief under Article 34(11)
  • Use the mutual agreement procedure (MAP) under the UAE Ministry of Finance guidance
  • Apply the OECD non-recognition test and distinguish it from the UAE anti-abuse rule (Article 50)
  • Decide whether a UAE Advance Pricing Agreement fits, and follow the FTA's APA process, fees and terms
  • Pick the right documents: Disclosure Form, Local File, Master File and Country-by-Country Report, with deadlines and penalties

Who it's for

Business owners, CFOs, finance managers, accountants and tax practitioners in the UAE. Complete Modules A to C first.

Earn your PTG certificate

Pass each lesson test (85%) to unlock the next lesson, then pass the Module D certification exam (70% or more) to receive a PTG Consultant certificate by email and the PTG Certified – UAE Transfer Pricing (Module D) badge for your LinkedIn profile.

Sources

Federal Decree-Law No. 47 of 2022 (Arts. 34, 50, 55, 56, 59); Ministerial Decision No. 97 of 2023; Cabinet Resolution No. 44 of 2020; Cabinet Decision No. 75 of 2023; FTA Transfer Pricing Guide (CTGTP1) s.6, s.8; FTA Advance Pricing Agreements Guide (CTGAPA1, Dec 2025); UAE MoF Mutual Agreement Procedure Guidance (2025); 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.