A comparative study of cost contribution arrangements : is active involvement required to share in the benefits of jointly developed intangible property?
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The work A comparative study of cost contribution arrangements : is active involvement required to share in the benefits of jointly developed intangible property? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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A comparative study of cost contribution arrangements : is active involvement required to share in the benefits of jointly developed intangible property?
Resource Information
The work A comparative study of cost contribution arrangements : is active involvement required to share in the benefits of jointly developed intangible property? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- A comparative study of cost contribution arrangements : is active involvement required to share in the benefits of jointly developed intangible property?
- Language
- eng
- Summary
- Although there are transfer pricing guidelines and rules on cost contribution arrangements, views differ on the extent to which active involvement should be regarded as a prerequisite for the underlying cost contribution arrangement under the arm's length principle. This article addresses the issue of active involvement and whether it should be a prerequisite for sharing in the benefits derived from joint intangible developments through a cost contribution arrangement or cost-sharing arrangement. The article explores how the arm's length principle has been interpreted in the Dutch Decree on Cost Contribution Arrangements, and whether this interpretation differs from that of the OECD Transfer Pricing Guidelines, the relevant ATO Taxation Ruling and the IRS Final Regulations
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 20 (2013),
- Geographic coverage
- International
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/KxS8YB9AxVk/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/KxS8YB9AxVk/">A comparative study of cost contribution arrangements : is active involvement required to share in the benefits of jointly developed intangible property?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>