Cost contribution arrangements : United Kingdom

Journal
Author
Casley, A.J.; Taylor, J. (Julie)
Country
United Kingdom
Published Date
Issue
International Transfer Pricing Journal 2001 (Volume 8), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Part of a comparative survey on cost contribution arrangements in Australia, Germany, Netherlands, South Africa and the United Kingdom. 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.