Tag: Date of PCT

§ 1.482-7(b)(3) Date of a PCT.

The controlled participants must enter into a PCT as of the earliest date on or after the CSA is entered into on which a platform contribution is reasonably anticipated to contribute to developing cost shared intangibles ...
CCA/CSA, CCA/CSA - methods for pricing, CCA/CSA - substantive requirements, Date of PCT, Platform contribution transaction (PCT)