Transfer Pricing: Cost-sharing Arrangements (CSAs)

ISBN-10
163359355X
ISBN-13
9781633593558
Series
Transfer Pricing
Category
Transfer pricing
Language
English
Author
Alan Shapiro

Description

" ... describes the considerations in deciding whether affiliated parties that are developing intangible property should use a cost-sharing arrangement (CSA) to share the costs of development and allocate ownership of such property."--Portfolio description (Page (iii)).

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