FINANCE|taxation · BUSINESS AND COMPETITION|accounting
- comhaontú ar ranníocaíocht na gcostas Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- cost contribution agreement | cost contribution arrangement
- en
- Definition framework agreed among [associated] business enterprises to share the costs and risks of developing, producing or obtaining assets, services, or rights, and to determine the nature and extent of the interests of each participant in those assets, services, or rights Reference "OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010. http://www.oecd-ilibrary.org/docserver/download/fulltext/2310091ec011.pdf?expires=1295021174&id=0000&accname=ocid194935&checksum=F2631625E171C003846ED05F7BF0E414 [14.01.2011]"