Global Transfer Pricing for Irish Business - The Tax Professional's Guide

3.6Traditional Transaction Methods 3.6.1Comparable Uncontrolled Price method (CUP) The CUP method compares the price established for property or services transactions among related parties (i.e....
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.