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Reel 15: Intra-group loans: price the borrower, not the parent

PTG Consultant | Your parent is rated AAA. Does your intra-group loan get the same rate? โœ… Start with the borrower's stand-alone rating โœ… Add the halo of implicit group support โœ… Then the UAE interest limits: 30% of EBITDA or AED 12m ๐Ÿ“š PTG UAE Transfer Pricing course, Module C: https://www.ptgconsultant.com/r/i7U ๐Ÿ“… Book a TP consultation: https://www.ptgconsultant.com/r/2Xn ๐Ÿ“ž +971 58 5577 964 | ๐ŸŒ https://www.ptgconsultant.com/r/exZ Sources: FTA Guide CTGTP1 s.7.1.3; OECD TPG (2022) paras 10.71โ€“10.79; Federal Decree-Law No. 47 of 2022, Arts. 30, 31. OECD TPG: https://www.ptgconsultant.com/r/zmn Illustrative figures. General information, not tax advice. #UAETax #TransferPricing #IntraGroupLoans #CorporateTaxUAE #FTA #PTGTax #Treasury
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