Transaction Cost Sharing Agreement

(ii) the identification of share-based remuneration linked to intangible developments. The determination of the relationship between share-based remuneration and the intangible area of evolution within the meaning of paragraph (d) (1) of this Section shall be established from the date on which the share-based remuneration is granted. Accordingly, all share-based remuneration granted during the term of the eligible cost-sharing agreement and related to the evolution of intangible assets covered by the agreement at the time of grant shall be taken into account as intangible development costs in accordance with paragraph (d) (1) of this Section. In the event of a revaluation or other modification of a stock option, the determination of the revaluation or any other modification constitutes the grant of a new stock option within the meaning of this paragraph (d)(2)(ii) shall be determined in accordance with the rules of section 424(h) and the rules relating thereto. (B) Sales. The sales of each controlled participant in the activities that operate the recognised intangible assets can be used as an indirect basis for measuring expected profits. This valuation basis will be more reliable to the extent that each audited participant should have a similar increase in net profit or a decrease in net loss due to intangible assets covered per dollar of turnover. This is the circumstance most likely to occur where the cost of using the recognised intangible assets is not significant in relation to the revenue generated or where the use of the intangible assets collected has the main effect of increasing the revenues of the controlled participants (e.g. B by a price increase on the products they sell), without significantly affecting their costs.

The sales of each audited participant are unlikely to provide a reliable basis for measuring benefits unless each audited participant operates at the same level of the market (e.g. B production, distribution, etc.). It can be concluded that federal revenues do not have a clear directive against the non-taxation of transfers abroad when it comes to a cost-sharing agreement. In this context, it is worth remembering, for example, the response to the request for tax ruling no. . .