Sep 16

(3) New participant controlled. Where a new controlled participant enters into a qualified cost-sharing agreement and acquires an interest in the covered intangible assets, the new participant shall pay a competing counter-transaction, in accordance with paragraphs 1.482-1 and 1.482-4 to 1.482-6, for such interests, to any controlled participant whose interest has been acquired. (ii) coordination with the sanctions regime. The documents described in subsection (j) (2) (i) of this section meet the primary documentation requirement set out in subsection 1.6662-6 (d) (2) (iii) (B) with respect to a qualified cost-sharing agreement. (ii) contracts of sale and sale (there is no transfer of assets or objects with the payment of a price); and the critical point is that this necessary buyback payment does not diminish the desired quality of the cost-sharing agreement. Therefore, the reliability of an estimate depends largely on the completeness and accuracy of the data, the strength of the assumptions, and the relative impact of certain data gaps or assumptions on different estimates. If two estimates are similarly reliable, no adjustment should be made due to differences in results. The following factors will be particularly relevant in determining the reliability of an estimate of expected profits – (2) Existing intangible assets. Where a controlled participant makes available to other controlled participants existing intangible assets in which it holds an interest for research purposes in the field of intangible development under a qualified cost-sharing agreement, each of those other controlled participants must make a buy-back to the owner.

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