UAE Transfer Pricing Guide — AJMS Group

UAE Transfer Pricing Guide (FTA CTGTP1) — summarised rules, methods, examples. By AJMS Group, Dubai.

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) ► Special Cases — Financial transactions (loans, guarantees, cash pooling), intra-group services, intangibles & DEMPE, Cost Contribution Arrangements, business restructuring, PE attribution, group synergies ► Audit & Risk — Burden of proof, TP adjustments to median, non-recognition of transactions Features: Searchable content across all topics Practical examples for every key concept Insight boxes highlighting critical interpretation points Legislative references (CT Law articles, OECD chapter references) Clean, professional interface — works fully offline No data collection, no permissions required Important: This extension provides summarised guidance for reference purposes only. It does not provide professional advice, opinions, or calculations. Users should consult a qualified tax advisor for specific situations. Created by CA Ajit Jain, Partner — Transfer Pricing, AJMS Group, Dubai. Email: [email protected] | Phone: +971 554216194