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

Chapter 5 · Choosing the method
- B1: The five transfer pricing methods map
- B1 · Lesson test (12 questions, pass mark 85%)
- B2: CUP method with a UAE gold trader example
- B2 · Lesson test (12 questions, pass mark 85%)
- B3: Resale price method for UAE distributors
- B3 · Lesson test (12 questions, pass mark 85%)
- B4: Cost plus method for contract manufacturers
- B4 · Lesson test (12 questions, pass mark 85%)
- Quiz: traditional methods (CUP, resale price, cost plus)
- B5: TNMM and profit level indicators explained
- B5 · Lesson test (12 questions, pass mark 85%)
- B6: Profit split method and the Medtronic case
- B6 · Lesson test (12 questions, pass mark 85%)
- Quiz: TNMM, profit indicators and profit split
Chapter 6 · Functional analysis: the FAR X-ray
- B7: Functional analysis: the FAR X-ray
- B7 · Lesson test (12 questions, pass mark 85%)
- B8: Six-step risk framework: who really bears the risk?
- B8 · Lesson test (12 questions, pass mark 85%)
- Quiz: functional analysis and risk
Chapter 7 · Characterisation, tested party and cases
- B9: Characterisation: sales dial and factory ladder
- B9 · Lesson test (12 questions, pass mark 85%)
- B10: GSK, PepsiCo and the PTG Al Noor Agri case
- B10 · Lesson test (12 questions, pass mark 85%)
- Quiz: entity characterisation and cases
Quick revision · 60-second reels
Module B certification
- Module B Certification Exam