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Certain Important Aspects of Cost Contribution Arrangements in Financial Management
[Některé důležité aspekty Cost contribution arrangements ve finančním řízení]

Author

Listed:
  • Tomáš Brabenec

Abstract

Cost contribution arrangements (CCAs) and Cost sharing agreements (CCAs) belong to the tools of modern finance management. Costs spent by associated enterprises on developing, producing or obtaining assets, services or rights (in general - benefits) are used for tax optimizing too. The main purpose of joint research and development, producing or obtaining benefits is to lower these costs as much as possible or to maximize the benefits. The problematic of transfer pricing and arm´s length principle in connection to CCAs, CSAs is mentioned in this article, too. Next, there is mentioned how to settle participation shares of the total cost and benefits contributions with respect to the OECD Transfer pricing for MNEs Guidelines and with respect to other significant regulations.

Suggested Citation

  • Tomáš Brabenec, 2010. "Certain Important Aspects of Cost Contribution Arrangements in Financial Management [Některé důležité aspekty Cost contribution arrangements ve finančním řízení]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(2), pages 63-83.
    • Handle: RePEc:prg:jnlcfu:v:2010:y:2010:i:2:id:68:p:63-83
    DOI: 10.18267/j.cfuc.68
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    Citations

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    Cited by:

    1. Shatalov, Stanislav (Шаталов, Станислав) & Zakharenkova, E. (Захаренкова, Е.), 2016. "Study the Possibility of Introducing the Tax Rules in the Allocation of Costs to the Russian Tax Legislation [Исследование Возможности Внедрения В Российское Налоговое Законодательство Правил Налог," Working Papers 545, Russian Presidential Academy of National Economy and Public Administration.

    More about this item

    Keywords

    Cost contribution arrangements; Cost sharing agreements; Transfer prices; Arm's length principle; Reasonable anticipated benefits; Relevant costs; Smlouva o podílení se na nákladech; Smlouva o přispívání na náklady; Transferové ceny; Princip tržního odstupu; Důvodně očekávané užitky; Relevantní náklady;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • G39 - Financial Economics - - Corporate Finance and Governance - - - Other
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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