International - Cost Contribution Arrangements and Funding Activities
- T. Polonska
- International Transfer Pricing Journal, 2018 (Volume 25), No 2
- 5 April 2018
This article examines the level of return a financing participant of a development CCA is entitled to and the factors that can impact such return. The author discusses the prevailing role of risks over the functions for the assessment of a funder’s remuneration at a particular stage of IP development by analysing private equity examples.