Reel 14: Cost + 5% in the UAE: who qualifies?
PTG Consultant | Cost plus 5% for group services in the UAE. But who actually qualifies?
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Supportive, not core, no unique intangibles, no significant risk
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R&D, manufacturing, sales and financing never qualify
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Example: AED 4m ร 1.05 + AED 0.6m licences = AED 4.8m
๐ PTG UAE Transfer Pricing course, Module C: https://www.ptgconsultant.com/r/Dle
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Book a TP consultation: https://www.ptgconsultant.com/r/6Hj
๐ +971 58 5577 964 | ๐ https://www.ptgconsultant.com/r/WHy
Sources: FTA Guide CTGTP1 s.7.2.3.5; OECD TPG (2022) paras 7.43โ7.65 (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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