Russia’s application of the CUP method An update to Russian transfer pricing regulations has seen an uptick in tax authority audits applying the comparable uncontrolled price (CUP) method. Deloitte’s Dmitry Kulakov, Alexey Sobchuk, Dmitriy Masharov, and... By Alexey Sobchuk & Anastasia Kopysova & Dmitry Kulakov & Dmitry Masharov March 05 2019
