(i) two or more requirements of the Federal Agency for supplies or services made available to the Federal Agency or provided under two or more separate contracts, each of which is less than the total cost of the contract for which tenders are requested; or items means the basic structural element of a procurement tool that describes and organizes the product or service required for pricing, delivery, inspection, acceptance, billing, and payment. The use of the term “posts” includes, where applicable, “sub-posts”. (1) the provision of services for the design, acquisition, financing, installation, testing, operation and, where applicable, maintenance and repair of a particular energy-saving measure or series at one or more locations; (ii) their day-to-day management and business activities are controlled by one or more disabled Veterans or, in the case of a disabled Veteran with a permanent and severe disability, the spouse or permanent caregivers of that Veteran. Name Change Agreement means a legal instrument signed by the Contractor and the Government that recognizes the Change of The Contractor`s legal name without compromising the parties` initial contractual rights and obligations. (2) Veteran with a disability means a Veteran within the meaning of 38 U.S.C.101(2) with a service-related disability as defined in Section 38 U.S.C.101(16). 5. These types of contracts are considered to be fixed-price plus cost contracts for the purpose of attributing the value of profits. You will not receive the working capital adjustment in block 25. However, you can receive values higher than the normal values in the specified range, provided that a portion of the costs is fixed. Inspection refers to the testing and verification of supplies or services (including, where applicable, raw materials, components and intermediate assemblies) to determine whether they meet the requirements of the contract. Principal Solicitation means a document that contains special clauses and provisions identified as essential for the acquisition of a particular type of supply or service that is purchased repeatedly. Small Business Subcontractor means a concern that does not exceed the size standard for the North American Industry Classification System code that the prime contractor best determines and describes the product or service purchased by the subcontractor.
F.o.b. Place of destination: free on board at the place of destination; that is, the seller or shipper delivers the goods during the carriage of the seller or shipper to the destination. Unless otherwise provided in the contract, the seller or shipper bears the shipping costs and the risk of loss. For use in clause 52.247-34, see definition in 52.247-34(a). Manufactured End Product means any final product listed in The Product and Service Specific Codes (PSCs) 1000-9999, with the exception of (4) for the purchase of supplies or services from higher education (20 U.S.C. 1001(a)) or related or affiliated non-profit organisations or non-profit research institutions or independent research institutes – Digitalisation has created a new dynamic in the consideration of the taxation of distance selling. As the OECD considers proposals to address the challenges of taxing the digital economy through BEPS 2.0, local tax authorities, who may be dissatisfied with the status quo, are actively beginning to challenge the LRD and cost-plus transfer pricing models. These local tax authorities are looking for ways to secure their share of global profits or “piece of the pie.” This increases pressure on transfer pricing models and remuneration for local sales and marketing activities. These challenges, of course, coexist with those related to the introduction and introduction of local DST, which are proposed as a way outside of transfer pricing for tax authorities to claim a larger slice of the pie – especially when it comes to the most digitalised companies.
While the OECD`s BEPS 2.0 work on the marketing of intangible assets and other proposals related to the digitalisation of the economy are still ongoing, we have observed that tax authorities around the world are increasingly focusing on the remuneration of marketing and distribution companies in their jurisdictions. In particular, in recent months, we have seen an increase in local tax authorities` challenges to the cost plus service fee model as an appropriate compensation for local sales and marketing activities related to the potential development of local intangible marketing materials. Advisory and support services are services provided under contracts entered into by non-governmental sources to support or improve: the development of organizational policy; decision-making; management and administration; Management and administration of programmes and/or projects; or R&D activities. It may also include providing professional advice or support to improve the effectiveness of federal management processes or procedures (including those of a technical and technical nature). In the provision of the above-mentioned services, results may take the form of information, advice, opinions, alternatives, analyses, evaluations, recommendations, training and daily assistance to auxiliary personnel necessary for the successful conduct of ongoing federal operations. All consulting and support services are divided into one of the following subdivisions: The exclusion list describes categories of agreements that are estimated not to have a significant impact on the application of subsection 815-B of the 1997 ITAA or where agreements are not otherwise required […].
