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الرئيسية └UAE Transfer Pricing — Module A: Foundations
UAE Transfer Pricing — Module A: Foundations

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.

دورة خاصة
رجاءً تسجيل الدخول للتواصل مع الشخص المسؤول
المسؤول Ghazanfar Hussain
آخر تحديث 25/10/2026
وقت الإكمال ساعتان 8 دقائق
الأعضاء 19
الأساسي UAE Corporate Tax UAE Transfer Pricing
  • Chapter 1 · What transfer pricing is and where the rules come from
    5الدروس · 25 د
  • Chapter 2 · The arm's length principle and adjustments
    5الدروس · 24 د
    • A3: The arm's length test: Two deals
    • A3 · Lesson test (12 questions, pass mark 85%)
    • A4: Adjustments, APAs and CTP011
    • A4 · Lesson test (12 questions, pass mark 85%)
    • Quick check: Chapter 2
      10 xp
  • Chapter 3 · Related Parties and Connected Persons
    5الدروس · 23 د
    • A5: Who is related? The 50% control map
    • A5 · Lesson test (12 questions, pass mark 85%)
    • A6: Connected Persons: Mr Saeed's family business
    • A6 · Lesson test (12 questions, pass mark 85%)
    • Quick check: Chapter 3
      10 xp
  • Chapter 4 · Comparability and benchmarking
    5الدروس · 24 د
    • A7: Five comparability factors: One hand
    • A7 · Lesson test (12 questions, pass mark 85%)
    • A8: Benchmarking and the arm's length range
    • A8 · Lesson test (12 questions, pass mark 85%)
    • Quick check: Chapter 4
      10 xp
  • Chapter 5 · Compliance and global cases
    4الدروس · 24 د
    • A9: Filing thresholds and deadlines: The staircase
    • A9 · Lesson test (12 questions, pass mark 85%)
    • A10: Global case gallery
    • A10 · Lesson test (12 questions, pass mark 85%)
  • Quick revision · 60-second reels
    6الدروس · 7 د
  • Final certification
    1الدروس ·
    • Module A Certification Exam

How the learning path works

  • Watch each lesson video (at least 90%).
  • Pass its 12-question lesson test (10 knowledge checks + 2 real-world case files) with 85% or more. One question at a time with instant feedback; unlimited attempts.
  • The next lesson unlocks only when the previous test is passed. Chapter quick checks and the final certification exam follow the same order.
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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