转让定价：可比非受控价格法

转让定价简而言之，是指关联方之间转移商品或服务时所确定的价值。换句话说，转让定价本质上是组织内部一个单位向位于不同国家（特殊情况除外）的其他单位转移商品或服务时所支付的价格。在意识到这一需求后，人们引入了多种转让定价方法，可比非受控价格法（CUP法）便是其中之一。在本文中，您将了解什么是CUP法、其适用性、使用方法以及优缺点。

1. 什么是可比非受控价格（CUP）法？

CUP法通常适用于企业所经营的产品性质相同，且在信贷条款、风险和地理市场方面具有相似性的情况。该转让定价方法可分为两种：

1. 内部CUP法：在这种CUP方法中，买方实体是卖方实体的子公司，且卖方同时向与该子公司处于同一地理市场的其他外部实体销售产品。

2. 外部CUP法：当两个非关联实体进行买卖交易时，称为外部CUP法。

值得注意的是，在外部CUP法中，有时参数无法满足要求，但对于内部CUP法而言，成功的几率非常高。事实上，在 Hughes Systique India Pvt. Ltd. V. Even 一案中，法院裁定内部CUP法优于外部CUP法。

在通常实践中，CUP是转让定价中的最佳方法，但在贸然使用之前，您需要确保根据交易协议审查服务性质、合同条款、地理市场和时间周期等因素。所有这些因素的影响可能因具体案例而异。

2. 经合组织（OECD）对CUP法的定义

根据经济合作与发展组织（“OECD”）的指南，CUP是一种转让定价方法，它“将受控交易中转移财产或服务所收取的价格，与在可比情况下非受控交易中转移财产或服务所收取的价格进行比较”。根据OECD的说法，CUP法是应用独立交易原则最直接、最可靠的方法。

如果满足以下两个条件之一，可比非受控交易即可用作CUP：

• 所比较的交易之间或进行这些交易的企业之间存在的任何差异（如有）不会对公开市场价格产生重大影响；或者
• 可以进行合理准确的调整，以消除此类差异产生的重大影响。

2. CUP法如何运作

要使用CUP法，您首先需要确定一笔在与您打算评估的受控交易相似的情况下发生的非受控交易。为此，您可以使用内部可比对象或外部可比对象。

[注：此处，内部可比对象是指您的组织与独立第三方之间发生的交易（相对于您的组织与关联企业之间发生的受控交易），而外部可比对象是指独立企业之间在与受控交易相当的条件下发生的交易。]

完成第一步后，接下来您需要将关联企业之间受控交易的价格和条件，与您找到的独立企业之间可比非受控交易的价格和条件进行比较。如果两个价格相同，则认为受控交易的条件符合独立交易原则。如果两个价格不同，则说明您组织与关联企业之间的商业或财务关系条件可能不符合独立交易原则，您必须用可比非受控交易的价格来替代受控交易的价格，以帮助您判断符合独立交易原则的条件应是什么样。

3. 我如何判断非受控交易是否具有可比性？

第一步是确定一笔可比非受控交易。您可以通过回答以下两个问题来检查非受控交易是否具有可比性：

1. 我所比较的交易之间，或进行这些交易的各方之间，是否存在可能对价格产生重大影响的差异？

在此，您应考虑产品或服务、合同条款、经济环境和商业策略方面的差异。

2. 如果交易之间存在差异，您是否可以进行合理的调整，以消除它们对公开市场价格的影响？

If there exists no difference, or if the differences can be reasonably adjusted to eliminate any effect on price, then the uncontrolled transaction is comparable. On the other hand, if there are differences and reasonable adjustments cannot be made, then the transaction may not be comparable and you need to find a different method.

4. When should I use the Comparable Uncontrolled Price Method?

The CUP method is most appropriate for commodity transactions where the same products are sold in the controlled and uncontrolled transactions. Here, it is important that the product ought to be of a similar type, quality and quantity within both transactions, and further, the transactions also need to happen at roughly the same time, under similar conditions, and at the same stage in the production or distribution chain. Other than this, it can also be used for transactions where there are slight differences in the product, as long as the differences do not have a material effect on the price because if they do, and you are unable to make adjustments to eliminate this material effect, then you’ll have to use a different method.

In addition to the above, this method is also quite popular for organizations who want to set arm’s length interest payments for intercompany loans or conduct transactions involving royalty payments. 

5. Indian Regulations on the CUP Method

Rule 10B(1)(a) of the Income Tax Rules, 1962 lays down the regulations for the Comparable Uncontrolled method that must be complied with. They state as follows:

(i) The price charged or paid for property transferred or services provided in a comparable uncontrolled transaction, or a number of such transactions, is identified

 (ii) Such price is adjusted to account for differences, if any, between the international transaction and the comparable uncontrolled transactions or between the enterprises entering into such transactions, which could materially affect the price in the open market.

(iii) The adjusted price arrived at under sub-clause (ii) is taken to be an arm‟s length price (“ALP”) in respect of the property transferred or services provided in the international transaction. 

6. Advantages and Disadvantages of the CUP Method

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6.1 Advantages of CUP method

• CUP is the most direct way of finding the arm’s length conditions because it uses the market price. On top of it, it’s the OECD’s preferred choice for any analysis where comparable data is available.
• It’s ideal for commodity transactions as these are often highly comparable and it’s relatively easy to find reliable comparables data.
• It allows for flexibility. This means, if you need to combine it with another transfer pricing method then it is very much possible, only as long as you’ve made sure that these methods are appropriate.
• It provides you with ample evidence to present to the tax authorities because it directly shows that your transaction is aligned with market conditions. This enables you to manage and minimize risks to your transfer pricing and taxes.

6.2 Disadvantages of CUP method

• It can be quite difficult to find comparable uncontrolled transactions that meet the strict comparability criteria of the CUP method. Even a small difference in the product or conditions can have a material effect on price. 
• Making adjustments can reduce the reliability and accuracy of your analysis using the CUP method. This depends on the extent and reliability of your adjustments.

Although the CUP method is the most effective Transfer Pricing method, it can be time consuming and quite complicated at times too. At times like these you need the help of an expert to ensure the best decision for your company. Get in touch with our experts and make the best of this method.