alleryStart learning →The CUP method fixes the arm's-length price using
Aprices in comparable unrelated deals
Bactual cost plus a fixed markup
Ca split of combined group profit
Dthe list price less discounts
Answer & Solution
Correct answer: A. prices in comparable unrelated deals
CUP compares the controlled price with prices charged in comparable uncontrolled transactions.
Keep practising Double Taxation
Browse all Double Taxation questions for CA Final, or explore more Taxation topics.
Related questions
One test of residence in India under the Income-tax Act is a stay of at least how many dayAfter which leaks did the EU and OECD seek automatic exchange of information on tax rulingWhich WTO agreement recognises advance rulings?Customs advance rulings commonly deal with which matter?A ruling may be modified or revoked because of which development?An advance ruling typically does not bind courts or whom else?A deemed paid credit covers taxes paid by which entity on dividends received?Singapore grants foreign tax credit only to whom?