Kostenteilungsvereinbarungen - Neue OECD-Richtlinien

In June 1997 the OECD issued Chapter VIII of the OECD Transfer Pricing Guidelines 1995 dealing with cost contribution arrangements. A cross-border cost contribution arrangement may have an impact on taxation in several countries. Thus, the OECD guidelines provide for a uniform system for determining the tax effects of a cost contribution arrangement. Josef Schuch presents the main features of the recently released OECD guidelines and takes a critical look at them on the basis of national...