Cost contribution arrangements : Netherlands

Journal
International Transfer Pricing Journal 2001 (Volume 8), No. 2
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 areamongst 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.