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CUP Transfer Price

Comparable Uncontrolled Price for transfer pricing

Formula

Source: Ch 16, OECD TP

Sources & references

Intangible Asset Valuation (source book) — Ch 16, OECD TP
IAS 38 — Intangible Assets (IFRS Foundation)link
IFRS 13 — Fair Value Measurement (IFRS Foundation)link
International Valuation Standards (IVS) 2025 — incl. IVS 104, 105, 106, 210 (International Valuation Standards Council)link

controlled_pricenumber • required

Controlled transaction price

uncontrolled_pricesnumber[] • required

Uncontrolled comparable prices (comma-separated)