Gaois

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  1. FINANCE|taxation · BUSINESS AND COMPETITION|accounting

    #641154

    IATE #2251165
    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]"