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UAE Transfer Pricing Guide (FTA CTGTP1) — summarised rules, methods, examples. By AJMS Group, Dubai.
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Instant access to summarised guidance on UAE Transfer Pricing rules — directly in your Chrome browser.
Based on the Federal Tax Authority's Transfer Pricing Guide (CTGTP1, October 2023), this extension covers:
► Transfer Pricing Principles — Arm's Length Principle, Related Parties, Connected Persons, Controlled Transactions
► 3-Step ALP Process — Transaction delineation, functional analysis, risk analysis framework
► All 5 TP Methods — CUP, Resale Price, Cost Plus, TNMM, Profit Split with practical examples
► Documentation Requirements — TP Disclosure Form, Master File, Local File, CbCR thresholds (AED 200M / AED 3.15B)
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Calculate VAT for different countries
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