Tax authorities using CUPs for pricing transactions

Authored by David R. Jarczyk and Matthew Wall, this article explains the new trend where tax authorities use third-party agreements to test, and adjust if needed, the arm’s length price of related party transactions.

Versions Published In:

  • March 12, 2013 TP Week
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.