Cost Sharing Agreements Sample Contracts

Contratos de Rateio de Despesas e Contratos de Compartilhamento de Custos*
Cost Sharing Agreements • December 28th, 2021

This article presents relevant aspects of cost sharing agreements and cost contribution arrangements. After describing their importance for business, the author addresses the role of such instruments in the application of transfer pricing rules, considering their regulation in some countries and the OECD Guidelines.