Cost contribution arrangements : Hungary

Journal
Dozsa, M.
International Transfer Pricing Journal 2001 (Volume 8), No. 4
PriceUSD 45

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.