ktMINE OECD Compliance: CUPs

Taxpayers and practitioners should be looking for the existence of CUPs.ktMINE OECD Action 8 Compliance- CUPs

The CUP or CUT method remains a preferred method for any transfer pricing analysis. However, the very existence and subsequent availability of comparable documents has been considered a myth. At ktMINE, we know this is far from the truth. The OECD acknowledges their existence and availability within the most recent Guidance on Transfer Pricing Aspects of Intangibles, specifically Action 8 under OECD BEPS plan. [1] Learn More.

With ktMINE Royalty Rates, you have access to over 60,000 royalty rates sourced from the public domain. Additionally, every agreement is accompanied by a summary detailing the relevant factors of comparability, and the full text of the original document.

Contact us today for access. 

[1] See Action 8 ¶¶s  6.134, 6.136, 6.143 and 6.145

About the author: ktMINE
ktMINE
Based in Chicago, IL, ktMINE collects, organizes, and connects transactional and IP data to help you quickly and confidently perform research. ktMINE then take that data and turn it into real, actionable insights. Because ktMINE believes that there’s a big difference between data and intelligence.