Transfer Pricing

Transfer Pricing

Cross-border intangible asset transfer pricing under OECD guidelines.

CUP Method (Comparable Uncontrolled Price)

from intangible_valuation.advanced.transfer_pricing import cup_transfer_price
result = cup_transfer_price(
    controlled_price=1500000,
    uncontrolled_prices=[1200000, 1350000, 1400000, 1550000, 1600000],
)

OECD TP Guidelines

• Arm's length principle
• Comparability analysis
• Functional analysis
• Best method rule

MCP Tool

cup_transfer_price