可比非受控价格法
- 网络CUP;Comparable Uncontrolled Price;comparable uncontrolled price method
可比非受控价格法-
可比非受控价格法是将相似情况下的关联交易中的定价与可比的第三方交易中的定价进行比较。
The CUP Method compares amounts charged in related party transactions to amounts charged in comparable third party transactions under similar circumstances .
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传统上，各国主要根据独立交易原则采用可比非受控价格法、再销售价格法等对跨国企业关联交易中的转让定价进行应纳税额调整。
Traditionally , many countries adjust the transfer pricing in the related transactions of multinational companies mainly with the principle of independent transaction and adopt the methods of Comparable Uncontrolled Pricing and Resale Pricing .