Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Kwartalnik Prawa Podatkowego

Authors help

  1. 1 Pustuł J.

Years help

  1. 1 2012

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  cost sharing agreement, tax deduction, withholding tax
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

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

100%
Pustuł J.
Kwartalnik Prawa Podatkowego
|
2012
|
issue 4
75-82
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.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.