Comparable Uncontrolled Price Method (CUP)

Last updated: June 20, 2025

Quick Definition

Comparable Uncontrolled Price Method (CUP) — A profit level indicator measuring operating profit as a percentage of net revenue. The most commonly used PLI in transfer pricing benchmarking.

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Related Terms

Arm's Length Principle Transactional Net Margin Method (TNMM)Comparability Analysis Controlled Transaction