Cost contribution arrangements : Luxembourg

Journal
Author
Linz, S.; Guilloteau, F.
Country
Luxembourg
Published Date
Issue
International Transfer Pricing Journal 2001 (Volume 8), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Part of a comparative survey on cost contribution arrangements in Hungary and Luxembourg. The issues concerning cost contribution arrangements in the country reports dealt with are amongst others: classification and tax treatment of CCAs, cost allocation, buy-in and buy-out payments, evaluation of the use of CCAs and possible alternative set-ups.