The Resource Cost sharing in the 1990s and beyond

Cost sharing in the 1990s and beyond

Label
Cost sharing in the 1990s and beyond
Title
Cost sharing in the 1990s and beyond
Creator
Subject
Summary
Part 1 of the article provides a comparative analysis of the Canadian rules about cost sharing, the OECD draft guidelines on the same topic, and the US final cost-sharing rules for key requirements and concludes that there was broad consensus among these rules. Part 1 also identifies certain practical issues that Canadian taxpayers may face when implementing a cost sharing arrangement. Part 2 of this article analyses the key issue of buy-in payments, reviews the administrative requirements for a cost-sharing arrangement and considers the merits of cost-sharing arrangements for Canadian taxpayers
Citation source
In: Canadian Tax Journal = Revue fiscale canadienne. - Toronto Ontario. - Vol. 44 (1997),
http://library.link/vocab/creatorName
De Biasio, R
Language note
English
http://library.link/vocab/subjectName
  • cost sharing arrangement
  • tax planning
Label
Cost sharing in the 1990s and beyond
Instantiates
Publication
Abbreviated title
CTJ
Label
Cost sharing in the 1990s and beyond
Publication
Abbreviated title
CTJ

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