alleryStart learning →Why is CUP hard to use for licences of unique intangibles?
AIntangibles are untaxed
BComparable deals are scarce
CRoyalties are not payable
DUnique items have no owner
Answer & Solution
Correct answer: B. Comparable deals are scarce
A unique intangible has no equivalent item sold to outsiders, so the criteria for a reliable CUP are rarely met.
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