PTG Consultant | Your brand sits in a company with no staff. Who earns the royalty? ✅ Legal ownership is only the starting point ✅ DEMPE functions earn the return ✅ Funding without control earns at most a risk-free return 📚 PTG UAE Transfer Pricing course, Module C: https://www.ptgconsultant.com/r/HzU 📅 Book a TP consultation: https://www.ptgconsultant.com/r/lm2 📞 +971 58 5577 964 | 🌐 https://www.ptgconsultant.com/r/hBf Sources: FTA Guide CTGTP1 s.7.3.3; OECD TPG (2022) paras 6.32–6.72. OECD TPG: https://www.ptgconsultant.com/r/Q36 Illustrative figures. General information, not tax advice. #UAETax #TransferPricing #DEMPE #CorporateTaxUAE #FTA #PTGTax #Royalties