Cost-sharing arrangements (ss 357GC-357GCZF)

Contents

Section 357GC – Meaning of “cost-sharing arrangement” etc. [CTA 2010 s 357GC] Section commentary
Section 357GCZA – Qualifying IP right held by another party to CSA [CTA 2010 s 357GCZA] Section commentary
Section 357GCZB – Exclusive licence held by another party to CSA [CTA 2010 s 357GCZB] Section commentary
Section 357GCZC – R&D undertaken or contracted out by another party to CSA [CTA 2010 s 357GCZC] Section commentary
Section 357GCZD – Acquisition of qualifying IP rights etc. by another party to CSA [CTA 2010 s 357GCZD] Section commentary
Section 357GCZE – Treatment of expenditure in connection with formation of CSA etc. [CTA 2010 s 357GCZE] Section commentary
Section 357GCZF – Treatment of income in connection with formation of CSA etc. [CTA 2010 s 357GCZF] Section commentary

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