Margin and cost base for applying the cost-plus method

First part of a comparative survey examining the application of the cost-plus method. The two main issues are the determination of the margin and the determination of the cost basis. This issue contains reports on Belgium, Ireland, the United Kingdom and the United States. This article will address certain difficulties in properly applying the cost-plus method in Belgium, specifically with respect to determining costs, as well as the various types of tax regimes that apply a cost-plus basis of taxation.