The CUP method is a traditional transaction method. Traditional transaction methods are considered the most direct way of determining whether prices and conditions between associated enterprises are at arm’s length.
Our RoyaltyRange royalty rates database is the preferred source of comparables data for European transfer pricing practitioners. We provide organizations with high-quality, easy-to-use, OECD compliant data on recent comparable license agreements…
The term ‘transfer pricing’ refers to the amount of money that is exchanged when two or more related company entities transact with each other. It is generally used in relation to multinational enterprises (MNEs)…
The RoyaltyRange team has put together a glossary of key terms that you will likely come across when using our royalty rates and service fees databases to access third-party intellectual property (IP) and service fee data for a range of purposes.
As the Organisation for Economic Co-operation and Development (OECD)’s 2017 edition of the Transfer Pricing Guidelines provides only a short explanation of what a functional analysis is, we thought we would explain it in more detail here…
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There are several methods that multinational enterprises (MNEs) and tax administrations can use to determine accurate arm’s length transfer pricing for transactions between associated enterprises. The Organisation for Economic Co-operation and Development (OECD) outlines five main transfer pricing methods that MNEs and tax administrations can use…