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What does CUT stand for?

CUT stands for Comparable Uncontrolled Transaction

This definition appears very frequently and is found in the following Acronym Finder categories:

  • Business, finance, etc.

See other definitions of CUT

Other Resources:
We have 56 other meanings of CUT in our Acronym Attic

Samples in periodicals archive:

Arrangements involving tangible property use many methods, and the arrangements involving intangible property (the area currently receiving the most attention) will involve analysis of the Comparable Pricing method (CPM), Profit-Split method (PSM), and the Comparable Uncontrolled Transaction method (CUT).
482-7(g)(2) provides that the arm's-length amount charged in a controlled transfer of intangible property must be determined under one of four methods: * The comparable uncontrolled transaction (CUT) method; * The comparable profits method; * The profit split method; or * Unspecified methods described in Regs.
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.
Exhibit: OECD-recognized TP methods * Comparable uncontrolled price method: Compares the price for properly or services transferred in u controlled transaction to the price charged for property or services transferred in a comparable uncontrolled transaction in comparable circumstances.