CUP method
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The concept CUP method represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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CUP method
Resource Information
The concept CUP method represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- CUP method
94 Items that share the Concept CUP method
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- Alternative methods for determining arm's length intercompany prices
- An economic approach to transfer pricing for offshore business services
- Argentine Supreme Court rules that source protection prevails over prices obtained in normal market practices between independent parties
- Assessment methods for intangible assets : unwrapping the Italian patent box to better grasp what is inside and how much it is worth
- BMW ruling - driven home safely!
- Brazil changes its transfer pricing rules
- Brazil revises transfer pricing rules
- Brazil: major changes to transfer pricing legislation
- CUPs and profit splits - when and how to use
- Cameco trial : opening remarks raise fundamental issues in $2.2B case that could transform transfer pricing
- China's new rules for transfer pricing and mutual agreement procedures
- Commissioner loses transfer pricing appeal in SNF case
- Compaq Computer Corporation and Subsidiaries v Commissioner of Internal Revenue (Compaq v CIR (the transfer pricing issue)) : Docket No 24238-96
- Czech Republic rethinks transfer pricing rules
- Denmark's supreme court accepts CUP in royalty case
- Die Kommerzialisierungslizenz in Brasilien : eine Brücke zwischen brasilianischen Verrechnungspreisregularien und OECD-Verrechnungspreismodell
- Die sog. Standardmethoden zur Ermittlung fremdvergleichskonformer Verrechnungspreise : Preisvergleichsmethode, Wiederverkaufspreismethode und Kostenaufschlagsmethode
- Dokumentationspflichten, Dauerverluste, Förderlizenzen und der CUP : Oberstes Gericht für Ostdänemark, Urteil v. 28.3.2022 - BS-41574/2018 und BS-41577/2018 "Maersk Oil"
- Ermittlung fremdüblicher Zinssätze vor dem Hintergrund der aktuellen BFH-Rechtsprechung : BFH, Urteile v. 18.5.2021 - I R 4/17 und I R 62/17
- Evaluating whether a distribution affiliate pays arm's-length prices for mining products
- Examining Indonesian's new transfer pricing audit guidelines
- Federal Court of Appeal upholds lower Court decision in Marzen : key lessons for Canadian taxpayers
- Fundamentals of transfer pricing : a practical guide
- Fundamentals of transfer pricing : general topics and specific transactions
- German Federal Tax Court rules in favour of taxpayer in transfer pricing cases on intercompany financing transactions
- GlaxoSmithKline Inc v R : 2008 111 TCC 324
- Guide to international transfer pricing : law, tax planning and compliance strategies
- IRS inbound distribution campaign : practical lessons from experience
- India : from issue to resolution
- India: Tribunal rules on valuation methods
- India: tribunal rules on net revenue sharing
- Indonesia : how to select the most appropriate method
- Intangibles alert
- Intercompany financing and missing information : estimating interest data for arm's-length analyses
- International case law : part 1
- Introducing transfer pricing documentation rules in Spain
- Introductie tot de praktische aspecten van de OECD-transfer-pricingmethodieken
- Is there a sixth comparability factor in Canadian transfer pricing?
- Italian guidance on choosing the appropriate transfer pricing method
- Konzerninterne Darlehensgewährung, Konzernrückhalt und Besicherung – Erfolgte die Entmystifizierung von Ratings beim Fremd-/Drittvergleich durch den BFH?
- Landmark ruling on the tax administration's duty to respect the taxpayers' choices
- Lead defence in Canadian case discusses outcome
- Lessons from Nigeria's first transfer pricing ruling
- Lessons from the Great White North and Down Under - thoughts on recent transfer pricing decisions
- Location specific advantages - case studies
- Management fees and other intra-group service charges - part II : the evaluation process
- Meditor Capital Management : implications for taxpayers
- Metody szacowania cen transferowych (po nowelizacji)
- Nash barganing theory and intangible property transfer pricing
- New Brazilian transfer pricing rules: Provisional Measure N 563/2012
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019
- OECD transfer pricing discussion draft on financial transactions, a first glimpse of change to come
- OECD: global theory, local practice
- Preços de transferência no Brasil : uma abordagem prática
- Pricing intangibles transfers : applying the comparable uncontrolled transaction method
- Pricing intercompany loans in France, Germany, and Portugal - heat or light?
- Prioritizing transfer pricing methods : an Indian and global perspective
- Proposed revision of chapters I-III of the OECD Transfer Pricing Guidelines
- Putting the OECD and IRS commodity transfer pricing rules to work
- Recent Italian transfer pricing decisions
- Russia's outbound transfer pricing litigations : weak CUP versus questionable TNMM
- Régimen venezolano de precios de transferencia
- Share option re-charges : what constitutes arm's-length pricing?
- Study on comparable data used for transfer pricing in the EU : final report
- Supply chain management : Spain
- The "transfer pricing-customs" tightrope walk
- The Bombay High Court decides whether the CUP method can be applied to customized goods
- The CUP method and statistical methods
- The Cameco decision : a welcome glimpse of transfer pricing in the post-BEPS world
- The OECD discussion draft on intangibles and the myth of unavailable comparables
- The Tax Court of Canada in Alberta Printed Circuits : taxpayer's CUP prevails over CRA's profit-based appraoch
- The challenge of defending management service fees before the tax authorities
- The full Australian Federal Court of Appeal in SNF : evidence supports taxpayer's CUP
- The increasing importance of transfer pricing regulations : a worldwide overview
- The new Ukrainian transfer pricing regulations : an overview
- The unitary method and the myth of arm's length
- The use of regression techniques in transfer pricing analysis
- TogliattiAzot : Russian courts endorse simplistic approach to transfer pricing valuation
- Transfer pricing
- Transfer pricing : case studies of the CUP method
- Transfer pricing : de CUP-methode - ervaringen uit de GlaxoSmithKline casus in Canada
- Transfer pricing and customs valuation: how can we (finally) bridge the gap?
- Transfer pricing energy and resources
- Transfer pricing for services : the new wave hits
- Transfer pricing for thermal coal mined in Colombia : a battle of poor methodologies
- Transfer pricing guide 2012 - part one
- Transfer pricing implications of cash pooling structures
- Transfer pricing in China : evolution and prospects
- Transfer pricing in one lesson : a practical guide to applying the arm's length principle in intercompany transactions
- Transfer pricing in the pharmaceutical industry : the remuneration of marketing intangibles
- Treatment of royalty payments in tax audits in Turkey
- U.N. Transfer Pricing Guidelines : Brazil's contribution to chapter 10
- Using internal agreements to price intangible transfers
- Valuation of intangibles for direct tax and customs purposes : is convergence the way ahead?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/hOC45OHzvYY/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/hOC45OHzvYY/">CUP method</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/hOC45OHzvYY/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/hOC45OHzvYY/">CUP method</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
