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.
| Responsible | Ghazanfar Hussain |
|---|---|
| Last Update | 10/25/2026 |
| Completion Time | 2 hours 8 minutes |
| Members | 19 |
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Chapter 1 · What transfer pricing is and where the rules come from5Lessons · 25 min
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Preview
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A1 · Lesson test (12 questions, pass mark 85%)
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A2: Where the rules come from
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A2 · Lesson test (12 questions, pass mark 85%)
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Quick check: Chapter 110 xp
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Chapter 2 · The arm's length principle and adjustments5Lessons · 24 min
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A3: The arm's length test: Two deals
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A3 · Lesson test (12 questions, pass mark 85%)
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A4: Adjustments, APAs and CTP011
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A4 · Lesson test (12 questions, pass mark 85%)
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Quick check: Chapter 210 xp
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Chapter 3 · Related Parties and Connected Persons5Lessons · 23 min
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A5: Who is related? The 50% control map
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A5 · Lesson test (12 questions, pass mark 85%)
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A6: Connected Persons: Mr Saeed's family business
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A6 · Lesson test (12 questions, pass mark 85%)
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Quick check: Chapter 310 xp
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Chapter 4 · Comparability and benchmarking5Lessons · 24 min
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A7: Five comparability factors: One hand
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A7 · Lesson test (12 questions, pass mark 85%)
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A8: Benchmarking and the arm's length range
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A8 · Lesson test (12 questions, pass mark 85%)
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Quick check: Chapter 410 xp
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Chapter 5 · Compliance and global cases4Lessons · 24 min
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A9: Filing thresholds and deadlines: The staircase
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A9 · Lesson test (12 questions, pass mark 85%)
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A10: Global case gallery
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A10 · Lesson test (12 questions, pass mark 85%)
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Quick revision · 60-second reels6Lessons · 7 min
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Final certification1Lessons ·
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Module A Certification Exam
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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.
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