A key requirement to limit adjustments related to the cost of intangible capital development is the need for a written agreement among members.  Tax rules may require additional contractual, documentation, accounting and reporting obligations to participants of a CSA or CCA, which vary from country to country. Businesses can use related or independent parties to provide the services they need. If the required services are provided within a multinational, the company as a whole can benefit from substantial benefits for the delivery of these services to all companies. There are two questions about pay between persons related to services: whether services have actually been provided justifying payment and the price charged for those services.  Tax authorities in most major countries have incorporated these issues, either formally or in practice, into their review of transactions with persons linked to services. On September 17, 2015, the SAT published a revised draft of “Special Tax Adjustment Implementation Measures (2), which replaced the previous 2009 guidelines.  Three new sections have been introduced as part of the revised project: monitoring and management, intangible operations/intragroup services and a new approach to transfer pricing documentation. One of the frequently proposed proposals Alternative to principled transfer pricing rules is the allocation of forms in which corporate profits are allocated based on objective business ratios, such as sales, employees or capital assets.
Some countries (including Canada and the United States) thus distribute tax duties on their political subdivisions and recommended that the European Commission use them within the European Union.   According to the letter amicus curiae, which was filed by the Attorneys General of Alaska, Montana, New Hampshire and Oregon in support of the State of California in the U.S. Supreme Court case of Barclays Bank PLC vs. Franchise Tax Board, the form-sharing method, also known as the single-distribution method, has at least three important advantages over the separate accounting system when applied to the transactions of several lawyers. First, the single method covers the added value and added value resulting from the economic interdependence of multinationals and multinationals through functional integration, centralization of management and economies of scale. A single entity also benefits from a greater number of intangible values shared between its components, such as reputation, goodwill, customers and other business relationships.