Certain Important Aspects of Cost Contribution Arrangements in Financial Management

Některé důležité aspekty Cost contribution arrangements ve finančním řízení

Tomáš Brabenec

Český finanční a účetní časopis, 2010, vol. 2010, issue 2, 63-83

Abstract: Cost contribution arrangements (CCAs) and Cost sharing agreements (CCAs) belong to the tools of modern finance management. Costs spent by associated enterprises on developing, producing or obtaining assets, services or rights (in general - benefits) are used for tax optimizing too. The main purpose of joint research and development, producing or obtaining benefits is to lower these costs as much as possible or to maximize the benefits. The problematic of transfer pricing and arm´s length principle in connection to CCAs, CSAs is mentioned in this article, too. Next, there is mentioned how to settle participation shares of the total cost and benefits contributions with respect to the OECD Transfer pricing for MNEs Guidelines and with respect to other significant regulations.

Keywords: Cost contribution arrangements; Cost sharing agreements; Transfer prices; Arm's length principle; Reasonable anticipated benefits; Relevant costs; Smlouva o podílení se na nákladech; Smlouva o přispívání na náklady; Transferové ceny; Princip tržního odstupu; Důvodně očekávané užitky; Relevantní náklady (search for similar items in EconPapers)
JEL-codes: D21 G39 H25 M40 (search for similar items in EconPapers)
Date: 2010
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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DOI: 10.18267/j.cfuc.68

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