The CRA raised substantial reassessments using prices paid by generic pharmaceutical companies ranging between $194 and $304 per kilogram of generic ranitidine which were used as a Comparable Uncontrolled Price (CUP).
What does CUP stand for?
CUP stands for Comparable Uncontrolled Price (accounting)
This definition appears frequently and is found in the following Acronym Finder categories:
- Business, finance, etc.
See other definitions of CUP
We have 153 other meanings of CUP in our Acronym Attic
- Clarion University of Pennsylvania
- Code Universel des Produits (French: Universal Product Code)
- Columbia University Press
- Commission Université Palais (French: University Building Commission)
- Committee of Union and Progress (Turkey)
- Common Underlying Proficiency
- Common Undersea Picture
- Common User Processor
- Common User Products
- Commonality Usage Proposal (NASA)
- Compassionate Use Program (pharmaceuticals)
- Component Unit Price (various organizations)
- COMSEC Utility Program
- Conditional Use Permit
- Condom Use Programme (various locations)
- Consolidated Utilization Plan
- Constructor of Useful Parsers
- Consumptive Use Permit
- Content Usage Policy (intellectual property; various organizations)
- Contents Under Pressure (radio show)
Samples in periodicals archive:
It comprises: * the comparable uncontrolled price (CUP) method, * the resale price method (RPM) and * the cost plus (CP) method.
comparable uncontrolled price (CUP), resale price, and cost plus) over the transactional profit methods.
482-3(a), the most commonly accepted methods for obtaining an arm's-length price are the: (1) comparable uncontrolled price (CUP) method; (2) resale price (RP) method; (3) cost plus (CP) method; (4) comparable profits method; and (5) profit split (PS) method.
Although present regulations contain the comparable uncontrolled price method, resale price method, and cost plus method, a large percentage of cases have been decided on the basis of an undetermined "fourth method.
21) These TPMs largely parallel the methods developed in 1994 for intercompany transfers of tangible and intangible property: ** Comparable uncontrolled services price method (CUSP)--similar to the comparable uncontrolled price (CUP) method for tangible property and the comparable uncontrolled transaction (CUT) method for intangible property.