TP Keywords
A
- Abbott (1)
- Abnormal act of management (14)
- Abnormal and gratuitous advantages (4)
- Above or below the gross profit line (1)
- ABSA BANK (1)
- Absent the tax benefits (2)
- AB SKF Sweden (2)
- Absolut Company AB (1)
- Absolut Vodka (2)
- Abuse of discretion (1)
- Abuse of freedom (1)
- Abuse of law (4)
- Abuse of the Act (1)
- Abusive (2)
- Acacia (2)
- Accenture (2)
- Access to funding (1)
- Access to workforce in place (2)
- Accounting consistency (11)
- Accounting standards (13)
- Accounts receivable (1)
- Accrued interest (2)
- Accurate delineation (15)
- Acquired vs self-developed intangibles (2)
- Acquisition of distribution right (1)
- Acquisition of intellectual property (2)
- Acquisition of raw materials (1)
- Acquisition of shares (3)
- Acquisition of subsidiaries (1)
- Acquisitions (1)
- Active ingredient (1)
- Active Pharmaceutical Ingredient (API) (8)
- Actrad (1)
- Acts as nominee (1)
- Actual arrangement vs Contractual arrangement (2)
- Actual conduct (5)
- Actual control (2)
- Actual outcome/returns (5)
- Actual situation as a subsidiary (1)
- Actual transaction (3)
- Additive approach (3)
- Adecco (2)
- Adjustment for depreciation/amortisation (2)
- Adjustment for start-up cost (1)
- Adjustment for stock options and pensions (2)
- Adjustment for termination costs (1)
- Adjustments for accounting consistency (1)
- Adjustments for differences in capital functions assets risks (1)
- Administrative-/compliance burden (8)
- Administrative function (1)
- Administrative procedures (2)
- Adobe (1)
- Advance cross border rulings (1)
- Advance pricing agreement (APA) (77)
- Advance Ruling (2)
- Advances to its affiliates (1)
- Advance tax agreements (1)
- Advantageous tax regime for coordination centres (1)
- Advertising (8)
- Advertising campaign (1)
- Advertising services (4)
- Advisor liability (1)
- Ad words (1)
- Affect the arm's length price (1)
- Affiliation (1)
- Afghanistan (1)
- AFRICAN BARRICK GOLD PLC (1)
- After-sales services or sales of spare parts (1)
- Agency sales (3)
- Agency services (1)
- Agent (3)
- Agent's fee (1)
- Agent or seller (1)
- Aggregated data (1)
- Aggregated transactions (20)
- Aggregation of the intangibles (2)
- Agreement at the outset (3)
- Agressive tax planning (3)
- Agressive Tax Planning Indicator (2)
- Agricultural products (1)
- Aid scheme (1)
- Airbnb (1)
- Airport (1)
- Akin to a sale (2)
- Alcogal (1)
- alcohol (1)
- Alcopa (1)
- Alemán (1)
- Alesco (1)
- Alienation of property (1)
- Allocation key (8)
- Allocation of benefit (1)
- Allocation of capital/equity (3)
- Allocation of costs (4)
- Allocation of income (2)
- Allocation of indirect expenses (1)
- Allocation of losses (4)
- Allocation of risk (4)
- Allocation of synergy benefit (9)
- ALTA Energy (2)
- Altera (4)
- AMADEUS database (1)
- Amazon (7)
- AmBev (2)
- American Samoa (1)
- Amortisation (1)
- Amortization (1)
- Amount charged (2)
- Amount of the loan (1)
- AMP (advertising) (3)
- Analog Devises (1)
- Analysis of risk (56)
- Anguilla (1)
- Annulment (1)
- Anti-avoidance provisions (2)
- Anti-dumping duties (1)
- Anti Arbitrage Rules (2)
- Anticipated benefits (2)
- Anticipated cost savings (1)
- Anticipated returns (4)
- ANZ (1)
- AOA (6)
- APA (1)
- Apax (1)
- Apple (13)
- Application of Profit split method (10)
- Application of the CUP method (2)
- Application of the simplified approach (7)
- Applied consistently over the lifetime (1)
- Applies generally (1.140) (3)
- Apportionment of profit (1)
- Appropriate beneficiary (1)
- Approved Issuer Levy (1)
- Arbitrage, Tax (1)
- Arbitrary and capricious (2)
- Arbitration (4)
- Arbitration Convention (3)
- Argentina (1)
- Arm's length charge for services (20)
- Arm's length consideration for intangibles (19)
- Arm's length outcomes (1)
- Arm's length remuneration (2)
- Arm’s Length Principle (12)
- Arm’s length range (24)
- Article 4 (1)
- Article 7 (12)
- Article 9 (27)
- Article 12 (3)
- Article 49 TFEU (5)
- Article 107 TFEU (3)
- Article 108 TFEU (4)
- Artificial arrangements (12)
- Artificial Avoidance of PE (3)
- Artificial corporate structures (1)
- Artificial separation of intangibles (1)
- Aruba (1)
- ASB (1)
- Assembled workforce (8)
- Asset based splitting factors (4)
- Asset management (1)
- Assets actually used (1)
- Asset valuation (1)
- Assignment of income (1)
- Assist with factory start-up (1)
- Associated (1)
- Assume risk prior to materialisation (2)
- Assumption of financial risk (1)
- Assumption of risk (23)
- Asymmetrical splits (1)
- Asymmetrical splits of profits and losses (9)
- Asymmetry of information (3)
- ATAD (3)
- ATAP (3)
- Atlas Copco (1)
- Atmel (1)
- ATP (3)
- At the time of the transaction (1)
- Attribution of free capital (3)
- Attribution of profit (6)
- Attribution of Profits to Permanent Establishments (1)
- Audit (1)
- Audit cost (3)
- Audit practices (5)
- Audit resources (1)
- Australia (2)
- Authorised OECD Approach (AOA) (10)
- Automatic exchange of information (1)
- Automotive industry (2)
- Autonomous Community (1)
- Auxiliary services (1)
- Availability of information (3)
- Availability of reliable information (4)
- Average external financing rate (1)
- Avery Dennison (1)
- Avon (1)
- AXA (1)
- AZETKO (1)
B
- Back taxes (5)
- Back to back arrangement (2)
- Bad debt (2)
- Bad debt risk (3)
- Bahamas (4)
- Baker McKenzie (1)
- Balance of debt and equity (3)
- Balancing payment (14)
- Bank (5)
- Bank of Montreal (1)
- Bank opinion (2)
- Bankrupted companies (1)
- bank syndicate (1)
- Barbados (10)
- Bargaining power/position (7)
- Bargain made at arm's length (1)
- Basel requirements (1)
- Basis for royalty calculation (1)
- Basket options contracts (1)
- Basque Historical Territories (1)
- Bayer (3)
- BDO distressed debt structure (1)
- Before-and-after comparison (5)
- Beiersdorf (1)
- Belgium (12)
- Belize (1)
- Benchmark (6)
- Benchmark study (50)
- Beneficial owner (16)
- Beneficial ownership (1)
- Beneficial to the group as a whole (6)
- Benefit from the CCA activity itself (1)
- Benefit of the group (1)
- Benefits of integration (1)
- Benefit test (34)
- Ben Nevis (1)
- BenQ (1)
- BEPS (2)
- BEPS Action 5 (3)
- Bermuda (14)
- Berry ratio requirements (1)
- Berry Ratio (4)
- Best Method Rule (5)
- Better or worse off as a result of entering arrangement (2)
- beverage (1)
- BHP Billiton (3)
- BIAC (1)
- Billing center (1)
- Binding ruling (4)
- Biogen (1)
- Black & Decker (1)
- Blackrock (1)
- Blackstone (2)
- Blizzard (1)
- Blocking effect (1)
- Block payment (3)
- BlueCrest (1)
- Bluestar Silicones France (1)
- BNZ (1)
- BNZ Investments Ltd (1)
- Board meeting (1)
- Bona fide business rational (3)
- book value or market value of assets (1)
- Borealis (1)
- Borrowing capacity (3)
- Borrowing cost (2)
- Bosal Gap (1)
- Boston Scientific (1)
- Both parties (1)
- Both parties owns unique and valuable intangibles (2)
- Bottega Veneta (1)
- Bottled water (1)
- BP (1)
- Branch of bank (1)
- Brand name (5)
- Brands (5)
- Brazil (1)
- Brazilian Government bonds (1)
- Breach of critical assumptions (11)
- Brepols-doctrin (3)
- Bright Line Test (3)
- Brightstar (1)
- Bristol-Myers Squibb (1)
- British American Tobacco (2)
- British Virgin Islands (9)
- Broad-based analysis (1)
- Broad-based understanding of the industry sector (1)
- Broadcom (2)
- Broadening the search (1)
- broader arrangement of transactions (1)
- Broad range (1)
- Broker (1)
- Brokerage fee (1)
- Budgeted costs or actual costs (5)
- Bundled transactions (3)
- Burden of proof (Onus) (83)
- Burlington Resources (1)
- Business activities (2)
- Business models not found between independent enterprises (1)
- Business or product cycle (1)
- Business processes (1)
- Business profits (1)
- Business purpose (3)
- Business rationale (12)
- Business reasons (11)
- Business restructuring (150)
- Business strategies (14)
- Business strategy (7)
- Buy-in payment (6)
- Buy-out payment (4)
- buy-sell distributor (1)
- Buy back arrangement (1)
- Buying agents (1)
- Buying commission (1)
- Bürkert (1)
C
- Cadbury-Schweppes (1)
- Cadence (1)
- CAIA-tax scheme (1)
- call centre services (1)
- Call Option (1)
- Cameco (5)
- Canadian Imperical Bank of Commerce (1)
- Cancellation of APA (1)
- Cannot be transferred without transferring the other (1)
- Capability to make decisions (1)
- Capacity to assume risks (1)
- Capacity utilization risk (1)
- Capital (1)
- Capital-raising costs (1)
- Capital Allowances for Intangibles (1)
- Capital expenses (1)
- Capital Gain (1)
- Capital in nature (1)
- Capitalisation of costs (1)
- Capital notes (1)
- capital structure (1)
- Capital support method (1)
- Capital transaction (3)
- Captive insurance (45)
- Cargill (1)
- Caribú project (1)
- Cash box (1)
- Cash management agreement (1)
- Cash pool (63)
- Cash pool guarantees (2)
- Cash pooling (1)
- Cash pool leder (15)
- Cash pool members (4)
- Cash pool or loan (2)
- Catagories of intangibles (17)
- CA Technologies (1)
- Caterpillar (2)
- Cayman Islands (14)
- CbCR (3)
- CCA contributions (10)
- CCA documentation (3)
- CCA entry/withdrawl (9)
- CCA is a contractual arrangement (1)
- CCA participant (3)
- CCA termination (1)
- CCCTB (1)
- Centralisation of legal ownership of intangibles (4)
- Centralised business model (1)
- Centralised procurement (1)
- Centralised purchasing (1)
- Centralised services (1)
- Central tendency (5)
- CFA (4)
- CFC (9)
- CFC loan guarantee (1)
- Challenges analysing intangible transactions (1)
- Chance in a transaction (1)
- Changes in the membership of a CCA (2)
- Characterisation of the transaction (1)
- Characteristics of property/service (3)
- Check-the-Box (2)
- Chemicals (1)
- Cherry Picking (3)
- Chevron (2)
- Chevron Doctrin (1)
- China (1)
- choice (1)
- Choice of tested party (7)
- Circular arrangement (7)
- Citybank (1)
- Civil (or administrative) penalties (2)
- Civil law (1)
- CJIP (1)
- Classification of intangibles (1)
- Clearance agreement (2)
- Clerical error (1)
- Closely related risks (4)
- Closing agreement (2)
- Co-branding (1)
- Coca-Cola (5)
- coffee beans (1)
- Coffee machines and capsules (1)
- Colgate Palmolive (1)
- Collateral (6)
- Collective investment vehicle (1)
- Colourable devices (2)
- Combination of intangibles (1)
- Combined ratio and return on capital (2)
- Combined Taxable Income (CTI) (1)
- Combined transactions (6)
- Comfort letter (1)
- Commercial and financial relation (9)
- Commercial considerations (2)
- Commercial databases (6)
- Commercial judgement (1)
- Commercial justification (3)
- commercial legislation or case law (1)
- Commercial rationality (17)
- Commercial rationality of a restructuring as a whole (1)
- Commercial reality (2)
- Commercial reason (4)
- Commissionaire (2)
- Commissionaire arrangement (10)
- Commission expenses (1)
- commodities (3)
- Commodities Futures (1)
- Commodity exchange market (1)
- Commodity Exchange Prices (1)
- Commodity transaction (24)
- Common control (1)
- Common Law (2)
- Common understanding (1)
- Company-wide basis (2)
- comparab (1)
- Comparability (57)
- Comparability adjustment (42)
- Comparability analysis (226)
- Comparability analysis - 9 step process (13)
- Comparability defects (18)
- Comparability factors (40)
- Comparability of intangibles (12)
- Comparable circumstances (1)
- Comparable companies (3)
- Comparable cost basis (4)
- Comparable data (10)
- Comparable in all characteristics other than the product (1)
- Comparable Profit Method (CPM) (1)
- Comparable profit split method (2)
- Comparable royalty rates (3)
- Comparables (17)
- Comparable search (1)
- Comparables search (10)
- Comparable to a Bank Loan (4)
- Comparable Uncontrolled Price (CUP) Method (38)
- Comparable Uncontrolled Transaction (CUT) Method (1)
- Comparable with same type of intangibles (1)
- Comparing to other controlled transactions (2)
- Comparison of controlled transactions with other controlled transactions (1)
- Compensating adjustment (9)
- Compensating transactions (1)
- Compensation for services (1)
- Compensation for services of seconded employees (1)
- Compensation for termination or renegotiation (29)
- Competent Authority (CA) (1)
- Competent authority procedure (1)
- Competing incentives (1)
- Complex taxation issues (1)
- Compliance costs (4)
- Compliance efforts (1)
- Compliance issues (4)
- Compliance (1)
- Comport as closely as possible (1)
- Computer Associates (1)
- Concentration of functions (1)
- Concept fee (2)
- Concept of ‘act’ (1)
- Concept of ‘aid scheme’ (1)
- Conclude contracts on behalf of (1)
- Conduct of the parties (12)
- Conduit (1)
- Conduit companies (1)
- Conduit company (5)
- Conduit jurisdictions (5)
- Confidential documentation (3)
- Confidentiality (1)
- Conoco-Philips (2)
- Consistancy (2)
- Consistent in application of the quoted price (1)
- Consolidated Tax Return (1)
- Consolidation requirement (2)
- Constructive dividends (3)
- Contemporaneous data (1)
- Contemporaneous documentation (9)
- Contemporaneous information (7)
- Contemporaneous uncontrolled transactions (3)
- CONTINENTAL (1)
- Contingent payments (2)
- Continued use of intangibles (1)
- Continuous losses (39)
- Contract manufacturing (28)
- Contract R&D (14)
- Contractual agreements (2)
- Contractual arrangement (3)
- Contractual assumption of inventory risk (1)
- Contractual Assumption of risk (9)
- Contractual assumption of risk not followed in practice (1)
- Contractual rights (4)
- Contractual terms (13)
- Contract vs Conduct (2)
- Contributed no value (1)
- Contribution analysis (11)
- Contribution in the form of intangibles (1)
- Contribution of other group members (1)
- Contribution proportionate to expected benefits (3)
- Control (3)
- Control functions (12)
- Controlled foreign affiliates (CFA) (1)
- Controlled Foreign Companies (CFC) (4)
- Controlled transaction (3)
- Controlled transactions (1)
- Controlling performance of functions (2)
- Controlling relationship (1)
- Control of economically significant risk (1)
- Control of the legal owner (2)
- Control over financial risk (2)
- Control over risk (46)
- Control premium (1)
- Conversant International Ltd (1)
- Converse (2)
- Conversion of debt into shares (1)
- Conversion of full-fledged distributors (11)
- Conversion of full-fledged manufacturers (2)
- Conversion of receivables into shares (1)
- Converted into a commissionaire (4)
- Converted into a sales agent (2)
- Converted into a toll manufacturer (1)
- Convertible bonds (2)
- Convertible loan (3)
- Convertible Note (3)
- Convey economic value (1)
- Cooperation between tax and customs administrations (1)
- Coordination Centre (1)
- Copyrighted software code (1)
- Cordero (1)
- Core business (1)
- Corporate bonds (2)
- Corporate synergies (1)
- Corporate tax incentives (2)
- Corporate tax inversion (4)
- Corporate tax rate (1)
- Corresponding adjustment (54)
- Cosmetics (1)
- Cost-based indicators (1)
- Cost allocation (1)
- Cost approach (3)
- Costa Rica (2)
- Cost as measure for relative value of contribution (1)
- Cost base (10)
- Cost based splitting factors (5)
- Cost contribution arrangement (CCA) (67)
- Cost deduction limitation (2)
- Cost in current year and previous years (1)
- Cost of borrowing (1)
- Cost of closing (5)
- Cost of contributions (1)
- Cost of distribution functions (1)
- Cost of functions (1)
- Cost of funds (3)
- Cost of funds-method (1)
- Cost of leasing vs ownership (1)
- Cost of MAP (1)
- Cost of marketing activities (2)
- Cost plus (1)
- Cost plus mark up (5)
- Cost plus method (50)
- Cost savings (1)
- Cost savings objective factored into remuneration (1)
- Cost sharing agreement (20)
- Costs of holding subsidiary (1)
- Cost vary over time (1)
- Cost vs value (1)
- Country-by-Country Reporting (9)
- Country tax rate (1)
- Coupon payments (1)
- Covenants (4)
- COVID-19 (113)
- COVID-19 specific costs (17)
- Credit arrangement (1)
- Credit default swaps (3)
- Credit protection premiums (CPI) (1)
- Credit rating (8)
- Credit risk (2)
- Credit risk analysis (2)
- Credit spread (1)
- Creditworthiness (1)
- Criminal penalties (2)
- Crookes Brothers Ltd (1)
- Cross-border financing arrangements (1)
- cross-border transactions (1)
- Cross-guarantee agreement (2)
- CSA (1)
- CSA regs (1)
- CTI (1)
- Cullen Group (1)
- Cum-ex (1)
- CUP (16)
- CUP method (75)
- CUP method preferred (2)
- CUPs from transactions prior to acquisition (1)
- Curaçao (1)
- Currency loss (1)
- Currency restriction (1)
- Currency risk (2)
- Current contributions (1)
- Current contributions at cost (1)
- Current value (1)
- Customer lists (4)
- Customs (1)
- Customs costs (1)
- Customs valuations (7)
- CUT method (3)
- CVAE (French tax on value-added generated by the enterprises) (1)
- Cyprus (9)
- Cytec (1)
D
- D&S S.A. (1)
- DAC (1)
- Daimler (1)
- Danone (3)
- Databases (7)
- Data difficult to obtain (1)
- Data from other crises (1)
- Data from years after the transaction (1)
- Date of shipment (1)
- Day-to-day management (1)
- DCF model (31)
- De-specialisation of operations (1)
- Debt (1)
- Debt factoring (2)
- Debt instruments (1)
- Debt pushdown (1)
- Decision making (1)
- Decision making functions (8)
- Deduction (1)
- Deductive approach (3)
- Deemed dividend (2)
- Deemed interest (1)
- Deemed international transaction (1)
- Deemed pricing date (1)
- Deemed services transaction (1)
- Deferrals of payments (1)
- Definition of captives (6)
- Definition of intangible (1)
- Definition of risk (1)
- Definition of royalty (4)
- Definition of transaction (1)
- Degree of comparability (1)
- Delaware (6)
- Deliberate concerted actions (18)
- Delineation (87)
- Delineation of Business Restructurings (15)
- Delineation of cash pooling arrangements (4)
- Delineation of CCAs (2)
- Delineation – Substance over Form (4)
- Dell (2)
- DeltaCrédit (1)
- Demand additional information (1)
- DEMPE functions (34)
- Denominator - capable of being measured (1)
- Denominator - costs (4)
- Denominator - employees (1)
- Denominator - full costs (2)
- Denominator - independent from controlled transactions (1)
- Denominator - operating assets (3)
- Denominator - operating expenses (2)
- Denominator - sales (1)
- Denominator materially affected by controlled transaction (1)
- Denso (1)
- Dependent agent (1)
- Dependent agent PE (DAPE) (2)
- Deposit (1)
- Derivative contracts (2)
- Detailed information on the foreign associated (3)
- Determination of costs (1)
- Determined at the outset (2)
- Determining profit to be split (3)
- Deutsche Bank (2)
- Developing countries (3)
- Developing documentation rules (1)
- Developing justifications after the fact (1)
- Development CCAs (4)
- Development risk (1)
- Diageo (1)
- Diagnostic ratios (1)
- Did not reflect economic reality (4)
- Difference in volumes (1)
- Differences in capacity utilisation (1)
- Differences in characteristics (1)
- Differences in competitive position (1)
- Differences in markets (1)
- Differences in the level and types of expenses (1)
- Differences in the nature of the intangibles (1)
- Differences materially affecting price (5)
- Difference to party in control of risk (1)
- Different measures of profit (4)
- Different Method (2)
- Difficult cases where no one approach is conclusive (1)
- Difficulties in placing the corresponding adjustment (1)
- Digital Economy (6)
- Digitalisation of the economy (2)
- Digital presence (1)
- Digital Service Tax (DTS) (5)
- Digital tax (2)
- DIGITEX (1)
- Direct Charge Method (2)
- Direct costs (1)
- Disaggregation of package contract (2)
- Disallowed deduction (41)
- Disclosure of Tax Avoidance Schemes (1)
- Discount (7)
- Discounted Cash Flow (3)
- Discounts vs commission (1)
- Discretionary assessment (14)
- Disguised expenses (1)
- Disguise true nature of transaction (1)
- Disney (1)
- Disneyland (1)
- Disposal of marginal production (1)
- Dispute (1)
- Dispute prevention (1)
- Dispute resolution (6)
- Disregarding corporate form (1)
- Disregarding terms of a CCA (2)
- Disregarding the transaction (17)
- Distorted by controlled transactions (1)
- Distressed asset/debt (1)
- Distribution (6)
- Distribution agreement (7)
- Distribution contract (1)
- Distribution rights (3)
- Distribution services (2)
- Distributor (11)
- Divergence of interests between the parties (1)
- Diverted Profits Tax (1)
- Dividend (3)
- dividend income (1)
- Dividend or interest (5)
- Dividends (15)
- Dividends received deduction (1)
- Dividend stripping (1)
- dividend vs income (2)
- Division of profits expected form independent (1)
- Doctrine (2)
- Doctrine of corporate entity (1)
- Documentation (9)
- Documentation denied (2)
- Documentation request (3)
- Documentation Requirements (4)
- Documentation rules (13)
- Dolce & Gabbana (1)
- Domestic legislation (2)
- Domestic prices (1)
- Domestic tax compliance practices (1)
- Domestic transactions (2)
- Domestic transfer pricing (1)
- Dominica (1)
- Double Dipping (4)
- Double Irish Dutch sandwich (4)
- Double non taxation (8)
- Double taxation (7)
- Double Taxation - Economic And Juridical (1)
- Double tax treaty (18)
- Downsizing of operations (1)
- Downward adjustment (3)
- Drilling services (2)
- DTA (1)
- DTA article 5 (5)
- DTA article 11 (1)
- Dual-listed company arrangement (2)
- Dual stock market listing (1)
- Due and proper case handling (1)
- Duplicated services (2)
- DuPont (1)
- Dutch Antilles (1)
- Dynamic interpretation (1)
E
- Eaton (1)
- EBITDA (1)
- EBIT margin (4)
- EC Arbitration Convention (1)
- Economic/product cycle (1)
- Economic activities (4)
- Economic activity (1)
- Economically insignificant risks (1)
- Economically neutral to take on (or lay off) risk (3)
- economically relevant characteristics (28)
- Economically significant risk (11)
- Economic characteristics (1)
- Economic circumstances (10)
- Economic consequences (3)
- Economic Double Taxation (1)
- Economic modelling (3)
- Economic ownership (3)
- Economic rationality (2)
- Economic reason (2)
- Economic significance of risk (3)
- Economic substance (9)
- Economic substance doctrine (4)
- Economies of scale (3)
- Ecuador (2)
- Edison Spa (1)
- effective control (1)
- Effective place of management (4)
- Effective tax rate (1)
- Effect of group membership (7)
- Effects of breached critical assumptions (5)
- Efficiencies or inefficiencies (2)
- Elan (1)
- Elan Pharma (1)
- Electrolux (1)
- Elevator (1)
- Elie Saab (1)
- Eli Lilly (2)
- Eliminate need for cross-licensing arrangements (1)
- Elimination of interest income and expenses (1)
- Elimination of less comparable (1)
- Elkem Silicones France SAS (1)
- Embedded intangibles (1)
- Embedded royalty (1)
- Employee compensation (1)
- Employee costs (3)
- Employee remuneration (1)
- Employee stock options (6)
- Empty shell (2)
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