Cost contribution arrangements : Germany

Journal
Waldens, S.
International Transfer Pricing Journal 2001 (Volume 8), No. 2
PriceUSD 45

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.