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

• Authors: Jowita Pustuł
• 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.

Keywords

EN

cost sharing agreement, tax deduction, withholding tax

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2012
• Issue: 4
• Pages: 75-82

Contributors

author

Jowita Pustuł