The cost-sharing agreement usually results from the need to optimize, efficiently, reduce costs and standardize performance. In an economic group, a parent company or a company specially set up for this purpose (a shared service centre) may agree on the cooperation of certain aspects. This may include the allocation of expenses and costs resulting from activities not related to the main activity, such as accounting, marketing and legal services, as well as research and development. A cost-sharing agreement exists where parties with common interests have to bear costs for the accumulation of assets and rights of one of the undertakings in the group which make it available to the other undertakings according to justified allocation criteria. A contribution to the costs would be, taking into account the fruits, a means of reimbursing the entity holding the right or asset. It is therefore clear that a fee, cost or contribution agreement is entered into by undertakings which aim to share and distribute the costs or expenses incurred by one of them for the benefit of all undertakings in the group which participate in the production of goods, services or rights. It can be concluded that federal revenues do not have a clear directive against the non-taxation of transfers abroad when it comes to a cost-sharing agreement. . . .