Reel 13: Group management fees: would a stranger pay?
PTG Consultant | Your parent company charges you a management fee. Should the FTA accept it?
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The benefit test: would an independent company pay?
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No charge for shareholder, duplicate or incidental activities
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No benefit, no deduction (Article 20)
๐ PTG UAE Transfer Pricing course, Module C: https://www.ptgconsultant.com/r/KZb
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Book a TP consultation: https://www.ptgconsultant.com/r/5Pm
๐ +971 58 5577 964 | ๐ https://www.ptgconsultant.com/r/8O8
Sources: FTA Guide CTGTP1 s.7.2.2; OECD TPG (2022) paras 7.6โ7.13. OECD TPG: https://www.ptgconsultant.com/r/CBN Illustrative figures. General information, not tax advice.
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