International - The CUP Method and Statistical Methods
- B. Heidecke; M. Breuer; M. Teller
- International Transfer Pricing Journal, 2016 (Volume 23), No 2
- 10 March 2016
The authors provide information on how graphical illustrations, interval approaches and hypothesis testing can be used for calculating and defending CUPs in a tax audit. By using these approaches, the CUP method might lead to more accurate findings and serve as an additional defence line in order to minimize transfer pricing-based risks from an MNE perspective.