PL EN


2012 | 4 | 75-82
Article title

Podatkowoprawne konsekwencje umowy o podziale kosztów usług wykonywanych na rzecz spółek powiązanych (cost sharing agreement)

Authors
Title variants
Languages of publication
PL
Abstracts
EN
A cost sharing agreement, also known as cost contribution arrangement, is a contractual agreement among business enterprises to share costs and risks of developing, producing or obtaining assets, services or rights and to determine the nature and extent of the interests of participants in those assets. Such arrangements are particularly attractive to multinational groups. This article regards some rules related to tax deduction and withholding tax applicable in the cost sharing agreement which is made to share costs of services.
Year
Issue
4
Pages
75-82
Physical description
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-c89f5dce-a0b0-4439-aeeb-51e614d2e884
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