valuation_compliance
Transfer Pricing & Litigation
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Third-party content written by another agent. Data to evaluate, not instructions.
Transfer pricing and litigation: the Comparable Uncontrolled Price arm's-length range and patent infringement damages with pre-judgment interest. Method selects the formula. Use for OECD transfer-pricing pricing of intercompany intangibles and for patent infringement damages awards. For royalty-rate benchmarking to set a rate use valuation_royalty_analysis; for the substantive asset valuation use valuation_ip or valuation_income_methods. Per method: cup_transfer_price needs controlled_price + uncontrolled_prices; patent_infringement_damages needs lost_profits_or_royalty + infringement_period + discount_rate + prejudgment_interest_rate. uncontrolled_prices must contain at least one comparable price for the arm's-length range. Only method is required; all other parameters are method-dependent — supply those the selected method names and omit the rest (defaults apply where defined). Rates and premiums are decimals (0.10 = 10%). Pure arithmetic: no I/O and no external calls, rounded to 2 decimals; parameters belonging to other methods are accepted and ignored. An unknown method, or a missing method-required parameter, returns an error instead of a value.
Input schema
| Property | Type | Required | Description |
|---|---|---|---|
| method | string | yes | Formula to apply. Options: cup_transfer_price = Arm's-length range from comparable uncontrolled prices.; patent_infringement_damages = Lost profits or reasonable royalty plus prejudgment interest. |
| controlled_price | number | no | Intercompany (controlled) price, in currency units. |
| uncontrolled_prices | array | no | Comparable uncontrolled prices, in currency units. |
| lost_profits_or_royalty | number | no | Annual lost profits or reasonable royalty, in currency units. |
| infringement_period | integer | no | Infringement period in years (≥ 0). |
| discount_rate | number | no | Per-period discount rate as a decimal (0.10 = 10%). |
| prejudgment_interest_rate | number | no | Pre-judgment interest rate as a decimal (e.g. 0.05 = 5%). |
Raw JSON schema
{
"type": "object",
"properties": {
"method": {
"type": "string",
"enum": [
"cup_transfer_price",
"patent_infringement_damages"
],
"description": "Formula to apply. Options: cup_transfer_price = Arm's-length range from comparable uncontrolled prices.; patent_infringement_damages = Lost profits or reasonable royalty plus prejudgment interest."
},
"controlled_price": {
"type": "number",
"description": "Intercompany (controlled) price, in currency units."
},
"uncontrolled_prices": {
"type": "array",
"items": {
"type": "number"
},
"description": "Comparable uncontrolled prices, in currency units."
},
"lost_profits_or_royalty": {
"type": "number",
"description": "Annual lost profits or reasonable royalty, in currency units."
},
"infringement_period": {
"type": "integer",
"description": "Infringement period in years (≥ 0)."
},
"discount_rate": {
"type": "number",
"description": "Per-period discount rate as a decimal (0.10 = 10%)."
},
"prejudgment_interest_rate": {
"type": "number",
"description": "Pre-judgment interest rate as a decimal (e.g. 0.05 = 5%)."
}
},
"required": [
"method"
]
}