Comparability Analysis

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August 31, 2024 5 min read Definitions
Comparable Uncontrolled Price (CUP): Ensuring Arm's Length Pricing
Economics Finance Accounting Government Regulations Transfer Pricing Arm's Length Principle International Taxation Comparability Analysis OECD Guidelines
The Comparable Uncontrolled Price (CUP) method ensures arm's length pricing by comparing transactions between associated enterprises with comparable transactions between independent enterprises.
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