Glossary entry

Italian term or phrase:

CUP interno e esterno (Comparable Uncontrolled Price Method)

English translation:

internal and external CUP

Added to glossary by ValeInTheArk
Nov 17, 2022 10:41
1 yr ago
14 viewers *
Italian term

CUP interno e esterno (Comparable Uncontrolled Price Method)

Non-PRO Italian to English Bus/Financial Accounting TRANSFER PRICING
Sto traducendo (dall'italiano all'inglese) il documento nazionale sui prezzi di trasferimento per una consociata con sede in Italia.

Il CUP è stato scelto come metodo per l'analisi di conformità al principio di libera concorrenza della transazione in esame, tuttavia l'italiano distingue tra CUP interno e CUP esterno, ma analoghi documenti redatti in inglese non fanno questa distinzione.

SUGGERIMENTI?

Qui il testo originale:

"Non è stato possibile applicare il CUP attraverso il confronto INTERNO in quanto la Società non acquista polipropilene da società terze indipendenti e non si è in possesso di informazioni relative alla vendita del prodotto da parte di Benelux a clienti terzi rispetto al Gruppo.
Attesa la presenza di listini di prezzo dei prodotti petrolchimici (tra cui il polipropilene) derivanti dalla libera contrattazione sul mercato, si è ricorso quindi al confronto ESTERNO."
Proposed translations (English)
3 +1 internal and external
Change log

Nov 18, 2022 15:41: Daniela Cannarella changed "Level" from "PRO" to "Non-PRO"

Votes to reclassify question as PRO/non-PRO:

Non-PRO (3): philgoddard, Tom in London, Daniela Cannarella

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Discussion

Proposed translations

+1
6 hrs
Selected

internal and external

internal and external CUP
Peer comment(s):

agree philgoddard
10 mins
neutral writeaway : as already stated in the Dbox a couple of hours earlier.
19 hrs
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thank you so much! "
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