Cost contribution agreements : Canada

Journal
Turner, R.D.M.
International Transfer Pricing Journal 2001 (Volume 8), No. 3
PriceUSD 45

Part of a comparative survey on cost contribution arrangements in Belgium, Canada, France, Spain and the USA. 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.